Gujarat High Court Case Information System Print TAXAP/1012/2009 2/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1012 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-II - Appellant(s) Versus AMRUTLAL DAMJIBHAI PATEL - Opponent(s) ========================================================= Appearance : MRS MAUNA M BHATT for Appellant(s) : 1, None for Opponent(s) : 1, ========================================================= CORAM : HONOURABLE MS.JUSTICE HARSHA DEVANI and HONOURABLE MR.JUSTICE H.B.ANTANI Date : 14/12/2010 ORAL ORDER
: HONOURABLE MS.JUSTICE HARSHA DEVANI)
Mr.M.R. Bhatt, learned senior advocate appearing on behalf of the
is submitted that upon reference being made to the District Valuation
Officer for determination of the valuation of land, the District
Valuation Officer had determined the fair market value of the land as
on 01.04.1981 as well as, as on the date of the sale. The
Commissioner (Appeals) has not accepted the valuation made by the
District Valuation Officer as on the date of the sale, whereas he has
accepted the valuation as on 01.04.1981 despite the fact that the
method of valuation in both the cases was the same. It is submitted
that the Commissioner (Appeals) was not justified in partly accepting
the report, that is, qua the valuation of the land as on 01.04.1981
and rejecting the valuation as on the date of the sale.
the light of the aforesaid, on this limited ground, notice for final
disposal returnable on 24th January, 2011.