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of <h1>ITAT upholds valuation of cotton land at Rs. 3,000/acre based on adjoining land prices</h1> The Revenue's appeal against the valuation of 8.5 acres of cotton growing land was dismissed by the Appellate Tribunal ITAT INDORE. The Tribunal upheld ... - The Revenue appealed against the valuation of 8.5 acres of cotton growing land. The Asstt. Controller valued it at Rs. 67,500 based on gross sale proceeds, while the Appellate Controller valued it at Rs. 3,000 per acre after considering sale prices of adjoining land. The Tribunal dismissed the appeal, upholding the Appellate Controller's valuation. (Case: Appellate Tribunal ITAT INDORE, Citation: 1977 (5) TMI 37 - ITAT INDORE)
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