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    <title>DVO Valuation Report Cannot Increase Assessee&#039;s Declared Property Investment Without Evidence Exceeding Registered Sale Deed Value.</title>
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    <description>In the absence of any evidence that the assessee has invested more than value declared in the registered sale deed of property purchased, the addition in this regard on the basis of Valuation Report by the DVO is not sustainable. - AT</description>
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      <description>In the absence of any evidence that the assessee has invested more than value declared in the registered sale deed of property purchased, the addition in this regard on the basis of Valuation Report by the DVO is not sustainable. - AT</description>
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