https://www.taxtmi.com/caselaws?id=6008 An order under Chapter XX-C was held unsustainable because the valuation exercise failed to consider material factors affecting market value, including relevant comparable sale instances and special circumstances of the property. The authority relied on properties that were not truly comparable and ignored a sale instance cited by the purchaser, as well as features such as open sides, parking space, construction quality, and the authorised terrace servant quarters. Since these matters were essential to a fair valuation, the order was invalid. en-us Thu, 10 May 2001 00:00:00 +0530 Sun, 30 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6008 An order under Chapter XX-C was held unsustainable because the valuation exercise failed to consider material factors affecting market value, including relevant comparable sale instances and special circumstances of the property. The authority relied on properties that were not truly comparable and ignored a sale instance cited by the purchaser, as well as features such as open sides, parking space, construction quality, and the authorised terrace servant quarters. Since these matters were essential to a fair valuation, the order was invalid. Case-Laws Income Tax Thu, 10 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6008