https://www.taxtmi.com/caselaws?id=14877 The court ruled against the Revenue, finding no statutory obligation to provide a hearing to the Valuation Officer and stating that principles of natural justice did not necessitate such a hearing in the absence of explicit statutory provisions. The assessment of the professional income was upheld as adequately handled by the lower authorities, with the court affirming the Tribunal's decision that the differences in construction costs were insignificant and did not warrant intervention. en-us Wed, 29 Mar 2000 00:00:00 +0530 Thu, 23 Jul 2009 17:27:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14877 The court ruled against the Revenue, finding no statutory obligation to provide a hearing to the Valuation Officer and stating that principles of natural justice did not necessitate such a hearing in the absence of explicit statutory provisions. The assessment of the professional income was upheld as adequately handled by the lower authorities, with the court affirming the Tribunal's decision that the differences in construction costs were insignificant and did not warrant intervention. Case-Laws Income Tax Wed, 29 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14877