https://www.taxtmi.com/caselaws?id=467288 Condonation of a 38 day delay was granted where the assessee's uncontroverted affidavit (counsel's cataract surgery) justified the delay, permitting admission of the appeal. On merits, the Assessing Officer validly referred construction cost valuation to the District Valuation Officer; the Commissioner (Appeals) permissibly altered the DVO's choice of CPWD rates by directing adoption of State PWD rates. The tribunal sustained the referral and the appellate modification, rejecting the assessee's challenge and dismissing the appeal on the merits. en-us Tue, 15 Jan 2013 00:00:00 +0530 Fri, 13 Mar 2026 17:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467288 Condonation of a 38 day delay was granted where the assessee's uncontroverted affidavit (counsel's cataract surgery) justified the delay, permitting admission of the appeal. On merits, the Assessing Officer validly referred construction cost valuation to the District Valuation Officer; the Commissioner (Appeals) permissibly altered the DVO's choice of CPWD rates by directing adoption of State PWD rates. The tribunal sustained the referral and the appellate modification, rejecting the assessee's challenge and dismissing the appeal on the merits. Case-Laws Income Tax Tue, 15 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467288