1981 (1) TMI 114

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....ts of the case in setting aside the assessment order made by the WTO. 2. That the ld. AAC has erred in law in applying r. 1BB of W.T Rules, 1957 for valuation of property whose valuation was made by a valid order passed by the Valuation Officer under s. 16A of the WT Act, 1957. 3.That the ld. AAC failed to appreciate that the r. 1BB did not apply to valuation made by the Valuation Officer unde....

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....d in holding that deduction for repairs should be allowed to the extent of 1/6th of gross rent. 9.That the ld. AAC has erred in law in deciding the appeal without giving any proper opportunity of hearing to the Valuation Officer. 10. That the order of the ld. AAC being erroneous reserves to be restored. 2. Once of the grounds raised is that the AAC has erred in deciding the appeal without gi....

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....The property in question was the subject matter of reference to the Valuation Officer in the case of other co-owners, namely, Shri Kotwaleshwar Prasad, Shr Kailash Nath and Atul Kumar Garg. It was further contended that in those cases the Valuation Officer was bound to be heard by the AAC and therefore it would be fair and proper if the valuation of the same property is determined having regard to....