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    <title>2025 (1) TMI 1175 - ITAT RAIPUR</title>
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    <description>ITAT Raipur upheld the DVO&#039;s property valuation report over the registered valuer&#039;s report. The assessee challenged the DVO&#039;s valuation as arbitrary but failed to provide corroborative evidence or documentary support to substantiate their claims. The tribunal found no real defects in the DVO&#039;s valuation methodology and agreed with CIT(A) that the assessee&#039;s allegations were mere averments without cogent proof. The appeal was decided against the assessee, confirming the validity and reasonableness of the DVO&#039;s valuation report.</description>
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      <title>2025 (1) TMI 1175 - ITAT RAIPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=765111</link>
      <description>ITAT Raipur upheld the DVO&#039;s property valuation report over the registered valuer&#039;s report. The assessee challenged the DVO&#039;s valuation as arbitrary but failed to provide corroborative evidence or documentary support to substantiate their claims. The tribunal found no real defects in the DVO&#039;s valuation methodology and agreed with CIT(A) that the assessee&#039;s allegations were mere averments without cogent proof. The appeal was decided against the assessee, confirming the validity and reasonableness of the DVO&#039;s valuation report.</description>
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