https://www.taxtmi.com/highlights?id=46326 Revision u/s 263 - cost of acquisition - valuation as on date OR as on 01.04.1981 - The valuer as simply commented upon condition of the property during the course of his verification only - when two views are possible and that has resulted in loss of the revenue it cannot be treated as erroneous order prejudicial to the interest of the revenue unless the view taken by the AO is unsustainable in law en-us Tue, 07 May 2019 06:10:36 +0530 Tue, 07 May 2019 06:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46326 Revision u/s 263 - cost of acquisition - valuation as on date OR as on 01.04.1981 - The valuer as simply commented upon condition of the property during the course of his verification only - when two views are possible and that has resulted in loss of the revenue it cannot be treated as erroneous order prejudicial to the interest of the revenue unless the view taken by the AO is unsustainable in law Highlights Income Tax Tue, 07 May 2019 06:10:36 +0530 https://www.taxtmi.com/highlights?id=46326