1978 (9) TMI 115

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....n Officer's assessment for the subsequent years as well. Appropriate additions were made to the value of the land property on the above basis. On appeal, the AAC held that the valuation adopted by the District Valuation Officer was reasonable and dismissed the appeals. It is against this order of the AAC that the present appeals are laid before us. 2. The learned counsel for the assessee has pointed out that it was contended before the AAC that the assessee be permitted to produce valuer's report which was also furnished by the assessee. The District Valuation Officer's report was not discussed or considered before the AAC but was blindly accepted by him. According to the learned counsel, several errors both in principles and fact could ....

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....ts the valuation. s. 23(3A) is specific that where the valuation has been made by a Valuation Officer, the Valuation Officer must be given an opportunity to be heard. This requires sufficient and reasonable notice to the Valuation Officer to attend and for his presence on the occasion. The decision of the AAC on the Valuation Officer's report may affect not merely the ITO who derived support from the Valuation Officer's report but also the assessee. Giving an opportune, therefore, to the Valuation Officer is not for the purpose of the Valuation Officer giving an exhibition of his expert knowledge or proving the same but for, in our opinion, supporting the value of the property or asset which he has made with evidence, arguments etc. The val....