https://www.taxtmi.com/caselaws?id=378365 Additional evidence relating to the location and valuation of agricultural land was treated as material to the core factual dispute, and land revenue records were identified as the proper evidence for determining the land's distance from notified limits. The appellate authority was required to give the assessee a fair opportunity to place the valuation report in proper form, and any challenge to valuation had to be examined through appropriate enquiry rather than summarily rejected. The matter was therefore remitted for fresh adjudication in accordance with law, with reference to the DVO if necessary, after granting a reasonable hearing. en-us Fri, 15 Mar 2019 00:00:00 +0530 Mon, 15 Apr 2019 06:09:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378365 Additional evidence relating to the location and valuation of agricultural land was treated as material to the core factual dispute, and land revenue records were identified as the proper evidence for determining the land's distance from notified limits. The appellate authority was required to give the assessee a fair opportunity to place the valuation report in proper form, and any challenge to valuation had to be examined through appropriate enquiry rather than summarily rejected. The matter was therefore remitted for fresh adjudication in accordance with law, with reference to the DVO if necessary, after granting a reasonable hearing. Case-Laws Income Tax Fri, 15 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378365