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TMI Blog2017 (4) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is not valid, in view of the decision of this Court in the Case of Amiya Bala Paul v. CIT (2003 (7) TMI 4 - SUPREME Court) but it has also held that it is s settled principle of law that in place of Central Public Works Department rates local Public Works Department rates are to be applied and adopted to determine the cost of construction. In view of the fact that Section 142A was inserted b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the impugned judgment on this issue on merits - Civil Appeal No. 3064 of 2007 - - - Dated:- 29-3-2017 - R. K. Agrawal And Mohan M. Shantanagoudar, JJ. For Appellant : Mr. K.Radhakrishnan,Sr.Adv. Mr. Arijit Prasad,Adv. Ms. Gargi Khanna,Adv. For Mrs. Anil Katiyar,Adv. For Respondent : Dr. Manish Singhvi,Adv. Mr. P. V. Yogeswaran,Adv. ORDER We have heard the learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nance (No.2)Act, 2014 (23 of 2004) w.e.f. 15th November, 1972 and subsequently again substituted by Finance Act, 2010 (14 of 2010) w.e.f. 1st July, 2010 and Finance (No.2) (225 of 2014) w.e.f. 1st October, 2014, as the proviso to sub-section (3) of Section 142A as it existed during the relevant period, reference to the Departmental Valuation Officer can be made because assessment in the present ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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