https://www.taxtmi.com/caselaws?id=59776 Valuation of an assessee's share in house property could not be sustained on the basis of a valuation report prepared in proceedings relating to other co-owners, because the assessee was not given an opportunity to cross-examine the Valuation Officer or to adduce contrary evidence. The tribunal treated that procedural safeguard as essential to a proper determination of the valuation issue. The valuation orders were therefore set aside, and the matter was remitted for fresh adjudication in accordance with law after allowing cross-examination of the Departmental Valuation Officer and evidence in support of the assessee's valuation. en-us Thu, 29 Jan 1981 00:00:00 +0530 Sat, 01 Jan 2011 11:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59776 Valuation of an assessee's share in house property could not be sustained on the basis of a valuation report prepared in proceedings relating to other co-owners, because the assessee was not given an opportunity to cross-examine the Valuation Officer or to adduce contrary evidence. The tribunal treated that procedural safeguard as essential to a proper determination of the valuation issue. The valuation orders were therefore set aside, and the matter was remitted for fresh adjudication in accordance with law after allowing cross-examination of the Departmental Valuation Officer and evidence in support of the assessee's valuation. Case-Laws Wealth-tax Thu, 29 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59776