https://www.taxtmi.com/caselaws?id=19978 The High Court of Calcutta ruled in favor of the assessee in a tax case. The court affirmed the decisions of the Commissioner of Income-tax (Appeals) and the Tribunal by rejecting the Revenue's claims. It held that there was no statutory obligation for the Departmental Valuation Officer to be heard, upheld the deletion of additions under section 69B, and determined that the annual letting value of the flats was not taxable in the assessee's hands. The court also allowed an appeal to the Supreme Court on the issue of the annual letting value. en-us Fri, 13 Aug 1993 00:00:00 +0530 Wed, 11 Nov 2009 10:08:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19978 The High Court of Calcutta ruled in favor of the assessee in a tax case. The court affirmed the decisions of the Commissioner of Income-tax (Appeals) and the Tribunal by rejecting the Revenue's claims. It held that there was no statutory obligation for the Departmental Valuation Officer to be heard, upheld the deletion of additions under section 69B, and determined that the annual letting value of the flats was not taxable in the assessee's hands. The court also allowed an appeal to the Supreme Court on the issue of the annual letting value. Case-Laws Income Tax Fri, 13 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19978