LATE SH. LAXMI NARAYAN SAIWAL,JAIPUR vs. ITO, JAIPUR

per sq. yard is quite fair and reasonable. Hence, the Bench directs to

adopt the fair market value @ Rs. 300/- per sq. yard as on 01-04-1981.

3.0 In the result, the appeal of the assessee is allowed on above terms. Order pronounced in the open court on 26/12/2017

Sd/- ¼HkkxpUn½ (Bhagchand) ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 26 /12/ 2017 *Mishra आदेश की प्रतिलिपि अग्रेषित@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Late Shri Jaipur Laxmi Narayan Saiwal, Jaipur 1. izR;FkhZ@ The Respondent- The ITO, Ward- 5 (4), Jaipur 2. 3. vk;dj vk;qDr¼vihy½@ CIT(A). 4. vk;dj vk;qDr@ CIT, 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 6. xkMZ QkbZy@ Guard File (ITA No. 396/JP/2017) vkns'kkuqlkj@ By order, सहायक पंजीकार@ Aेेपेजंदज. त्महपेजतंत