https://www.taxtmi.com/highlights?id=60101 Estimation of cost of extraction of ore - AO gravely erred in relying upon the valuation report submitted by a Registered Valuer while assessing the income of the appellant, as such a report being invalid in law. Keeping in view the statutory provisions governing the filed, he should have sought a valuation by the District Valuation Officer and could have relied upon his report to assess the income of the appellant.- HC en-us Wed, 13 Oct 2021 17:59:38 +0530 Wed, 13 Oct 2021 17:59:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60101 Estimation of cost of extraction of ore - AO gravely erred in relying upon the valuation report submitted by a Registered Valuer while assessing the income of the appellant, as such a report being invalid in law. Keeping in view the statutory provisions governing the filed, he should have sought a valuation by the District Valuation Officer and could have relied upon his report to assess the income of the appellant.- HC Highlights Income Tax Wed, 13 Oct 2021 17:59:38 +0530 https://www.taxtmi.com/highlights?id=60101