https://www.taxtmi.com/caselaws?id=59767 The Tribunal allowed the appeals, ruling that the reopening of assessments was invalid as it was based on a report obtained after the original assessments were completed, the reference to the Valuation Cell lacked jurisdiction, the assessee had maintained proper books of account, and the enhancement of the cost of construction by the CIT(A) was deemed unjustified. en-us Fri, 26 Apr 2002 00:00:00 +0530 Sat, 01 Jan 2011 11:11:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59767 The Tribunal allowed the appeals, ruling that the reopening of assessments was invalid as it was based on a report obtained after the original assessments were completed, the reference to the Valuation Cell lacked jurisdiction, the assessee had maintained proper books of account, and the enhancement of the cost of construction by the CIT(A) was deemed unjustified. Case-Laws Income Tax Fri, 26 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59767