https://www.taxtmi.com/caselaws?id=11039 The court dismissed the writ application challenging the order of the Assistant Commissioner of Income-tax on the cost of construction. It was held that the Assessing Officer had the authority to issue a commission for local inspection under section 131(1)(d) of the Income-tax Act, despite limitations on referring to the Valuation Officer for determining construction costs during assessment, as clarified by the Supreme Court judgment and statutory provisions. en-us Mon, 05 Apr 2004 00:00:00 +0530 Thu, 30 Jul 2009 09:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11039 The court dismissed the writ application challenging the order of the Assistant Commissioner of Income-tax on the cost of construction. It was held that the Assessing Officer had the authority to issue a commission for local inspection under section 131(1)(d) of the Income-tax Act, despite limitations on referring to the Valuation Officer for determining construction costs during assessment, as clarified by the Supreme Court judgment and statutory provisions. Case-Laws Income Tax Mon, 05 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11039