Dispute Over Property Valuation: DVO vs. Assessee's Report Using Project Completion Method; Taxable Profit in Current Year.

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....Addition being difference between the value determined by the DVO - As per the records, the assessee has shown project completion method, hence, the profit is liable to be taxed in the assessment year under consideration only , hence, we hold the same. - in such circumstances and non corporative attitude of the assessee, the AO could not do justice with the assessee....