https://www.taxtmi.com/caselaws?id=64655 The appellate authority ruled in favor of the assessee in wealth-tax appeals for assessment years 1971-72 to 1975-76 regarding the valuation of properties. Discrepancies between the Departmental Valuation Cell and the approved valuer led to varying valuations for the Rajpur Road and Khari Baoli properties. The appellate authority emphasized the need to consider adverse factors in property valuation and accepted the values declared by the assessee based on the approved valuer's estimates as fair and reasonable. Consequently, all appeals were successful due to valuation disparities and comprehensive evaluation of relevant aspects. en-us Fri, 12 Jun 1981 00:00:00 +0530 Wed, 09 Feb 2011 11:43:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64655 The appellate authority ruled in favor of the assessee in wealth-tax appeals for assessment years 1971-72 to 1975-76 regarding the valuation of properties. Discrepancies between the Departmental Valuation Cell and the approved valuer led to varying valuations for the Rajpur Road and Khari Baoli properties. The appellate authority emphasized the need to consider adverse factors in property valuation and accepted the values declared by the assessee based on the approved valuer's estimates as fair and reasonable. Consequently, all appeals were successful due to valuation disparities and comprehensive evaluation of relevant aspects. Case-Laws Wealth-tax Fri, 12 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64655