Assessment Reopened Due to Valuation Report; Assessing Officer Not Obliged to Verify Construction Details via Report.

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....Reopening of assessment - the information was available only in the valuation report. Giving the information in this manner shall be of no help to the appellant as the Assessing Officer was not expected to go through the said information available in the valuation report for the purpose of ascertaining the actual construction of the plot - SC....