2011 (6) TMI 895

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....ER Dr. O.K. NARAYANAN, VICE-PRESIDENT This appeal is filed by the assessee. The relevant assessment year is 2006-07. The appeal is directed against the order of the Commissioner of Income-tax (Appeals) at Tiruchirappalli dated 14.5.2010. The appeal arises out of the assessment completed under sec.143(3) of the Income-tax Act, 1961. 2. The ground raised by the assessee in the present case is that....

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....d of rate applied by the DVO and also on account of nonconsideration of economy availed by the assessee by purchasing building materials directly from the market. The CPWD rates adopted by the DVO have definitely enhanced the cost of construction as against the State PWD rates in which local conditions are better reflected. Likewise, procurement of building materials directly from the market helps....