9911796707
TMI Blog2004 (11) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Commissioner and direct the Assessing Officer to value the plot at Rs. 18 per sq. ft. in the assessment year 1987-88 and thereafter make increase of 71/2 per cent, for appreciation in the later years – This appeal neither involves any interpretation of a section, nor a rule, what is involved is the rate at which the valuation of plot owned by the assessee has to be worked out - No infirmity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 to 1992-93. The short question involved in these appeals is, whether it involves any substantial questions of law for admitting the appeal under section 27A of the Act. The dispute in this appeal relates to the rate of plot owned by an assessee. The Tribunal after hearing the parties and examining the issue with reference to rates applied in respect of other assessees in the same locality ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant (Revenue) and having perused the record of the case, we find no substance in this appeal. Indeed, the impugned order is based on concession as also on facts involving no issue of law as such. As a matter of fact there is nothing for this court to examine so far as the issue of law as such is concerned. The appeal neither involves any interpretation of a section, nor a rule, what is involv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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