https://www.taxtmi.com/caselaws?id=181440 Additions based on a Departmental Valuation Officer's report and estimated construction cost were held unsustainable because the assessee was denied cross-examination of the Valuation Officer, the books were rejected on unsupported grounds, and the expert report was only opinion evidence without corroboration. The Tribunal also noted that the Commissioner (Appeals) made an estimate without disclosing its basis. On the contempt issue, the non-compliance with the earlier direction on cross-examination was disapproved as wilful, but contempt proceedings could not be initiated because the statutory limitation under the Contempt of Courts Act had expired. en-us Thu, 29 Nov 2001 00:00:00 +0530 Sat, 16 Apr 2016 18:47:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181440 Additions based on a Departmental Valuation Officer's report and estimated construction cost were held unsustainable because the assessee was denied cross-examination of the Valuation Officer, the books were rejected on unsupported grounds, and the expert report was only opinion evidence without corroboration. The Tribunal also noted that the Commissioner (Appeals) made an estimate without disclosing its basis. On the contempt issue, the non-compliance with the earlier direction on cross-examination was disapproved as wilful, but contempt proceedings could not be initiated because the statutory limitation under the Contempt of Courts Act had expired. Case-Laws Income Tax Thu, 29 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181440