How many judgments cite CIT v. Dr. Indra Swaroop Bhatnagar?

16 judgments on BharatTax cite CIT v. Dr. Indra Swaroop Bhatnagar (30 Taxmann.com 293), spanning 2016 to 2025.

Which sections of the Income Tax Act does CIT v. Dr. Indra Swaroop Bhatnagar come up under?

It is most often cited in judgments turning on Section 143(3), Section 50C, Section 147, Section 2(47), Section 22, Section 43CA.

CIT v. Dr. Indra Swaroop Bhatnagar

30 Taxmann.com 293High Court2013#7142 most cited

What is CIT v. Dr. Indra Swaroop Bhatnagar authority for?

The Assessing Officer is bound by the valuation report of the Director of Valuation (DVO). The Assessing Officer must compute long-term capital gains based on the DVO's valuation.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Dr. Indra Swaroop Bhatnagar · DVO valuation binding on AO · computation of long term capital gain · Director of Valuation report · 30 taxmann.com 293 · Allahabad High Court · capital gains computation · cost of acquisition valuation · 143(3) · 50C · 147

Also reported as

349 ITR 210

Sections most often in play

Section 143(3)Section 50C Section 147 Section 2(47)Section 22 Section 43CA Section 142A(1)Section 142A(6)

Issues it is cited on

section 55a circle rate date of transfer section 50c section 50 fair market value long term capital gains long term capital gain transfer section 143 section 147 section 143(3)

Judgments citing CIT v. Dr. Indra Swaroop Bhatnagar

Atul Kumar Gupta, Gurgaon vs. Income Tax Officer, Ward 1(5), Gurgaon

Appeal is allowed in above terms

ITA 6221/DEL/2025[2012-13]Status: DisposedITAT Delhi24 Nov 2025AY 2012-13

Bench: SHRI SATBEER SINGH GODARA (Judicial Member)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2012-13 Sh. Atul Kumar Gupta, Vs. Income Tax Officer, B-91, 2nd Floor, Ardee City, Ward-1(5), Sector-52, Gurgaon Gurgaon PAN: ADRPG4109N (Appellant) (Respondent) Assessee by Sh. Nagesh Behl, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing 24.11.2025 Date of pronouncement 24.11.2025 ORDER This assessee’s appeal for assessment year 2012-13 arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and…

Indusind Information Technology Ltd ( Now Succeeded on Amalgamation by Hinduja Group Ltd ), Mumbai vs. DCIT Central Circle 2(3), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 2592/MUM/2025[2012-13]Status: DisposedITAT Mumbai22 Jul 2025AY 2012-13

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Mihir Naniwadekar (virtually appeared)&For Respondent: Mr. Virabhadra S. Mahajan (Sr. DR)

Section 143(3)Section 50C

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.2592/MUM/2025 (A.Y. 2012-13) Indusind Technology Ltd. (Now, succeeded on amalgamation by Hinduja Group Ltd.) Hinduja House, 3-B, G Block, Bandra Kurla Complex, Bandra (East), Mumbai- 400051, Maharashtra Information v/s. बनाम Deputy Commissioner of Income Tax, Central Circle 2(3), Pratishtha Bhavan, M.K. Road, Mumbai 400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACI7340E Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Mihir Naniwadek…

ACIT Circle-2(2), New Delhi vs. Ansal Housing & Construction Ltd., New Delhi

ITA 6673/DEL/2019[2014-15]Status: DisposedITAT Delhi22 May 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2014-15 M/S. Ansal Housing Ltd. Vs. Acit, (Formerly Known As M/S. Ansal Circle-2(2), Housing & Construction Ltd.), New Delhi 606, 6Th Floor, Indra Prakash, 21, Barakhamba Road, New Delhi Pan: Aaaca0377R (Appellant) (Respondent) With Assessment Year: 2014-15 Acit, Vs. M/S. Ansal Housing & Circle-2(2), Construction Ltd., New Delhi 15, Ugf, Indraprakash Building, 21 Barakhamba, Cp, New Delhi Pan: Aaaca0377R (Appellant) (Respondent) Assessee By Sh. Rohit Jain, Adv. Ms. Manisha Sharma, Adv. Sh. Jitendra Bhati, Ca Department By Sh. Rajesh Tiwari, Sr. Dr

Section 143(3)Section 23Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2014-15 M/s. Ansal Housing Ltd. Vs. ACIT, (formerly known as M/s. Ansal Circle-2(2), Housing & construction Ltd.), New Delhi 606, 6th Floor, Indra Prakash, 21, Barakhamba Road, New Delhi PAN: AAACA0377R (Appellant) (Respondent) With Assessment Year: 2014-15 ACIT, Vs. M/s. Ansal Housing & Circle-2(2), Construction Ltd., New Delhi 15, UGF, Indraprakash Building, 21 Barakhamba, CP, New Delhi PAN: AAACA0377R (Appellant) (Respondent) Assessee by…

Ansal Housing Ltd (Formerly Known As M/S Ansal Housing & Construction Ltd.), New Delhi vs. ACIT Circle-2(2), New Delhi

ITA 6626/DEL/2019[2014-15]Status: DisposedITAT Delhi22 May 2025AY 2014-15

Section 143(3)Section 23Section 43C

DCIT, New Delhi vs. M/S. Moderate Credit Corporation Pvt. Ltd., West Bengal

Appeal is allowed in above terms

ITA 6221/DEL/2015[2007-08]Status: DisposedITAT Delhi17 Mar 2025AY 2007-08

Bench: Shri Satbeer Singh Godara

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.6221/Del/2025 Assessment Year: 2012-13 Sh. Atul Kumar Gupta, Vs. | Income Tax Officer, B-91, 274 Floor, Ardee City, Ward-1(5), Sector-52, Gurgaon Gurgaon PAN: ADRPG4109N (Appellant) (Respondent) Assessee by Sh. Nagesh Behl, Adv. Department by | Sh. Manoj Kumar, Sr. DR Date of hearing 24.11.2025 Date of pronouncement 24.11.2025 ORDER This assessee’s appeal for assessment year 2012-13 arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the…

Jignesh Sukhdevbhai Patel L/H of Sukhdev Patel, Surat vs. Income Tax Officer, Ward -2(3)(6), Surat

In the result, this ground of appeal is partly allowed

ITA 128/SRT/2023[2012-13]Status: DisposedITAT Surat19 Feb 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 128/Srt/2023 (Ay 2012-13) (Physical Court Hearing) Jignesh Sukhdevbhai Patel Income Tax Officer, Ward-2(3)(6), 43, Ashutosh Nagri, Surat, Room No.606, बनाम Jahangirpura, Olpad Road, Aaykar Bhavan, Opp. New Civil Vs Surat-395 005 Hospital, Majura Gate, [Pan : Ajapp 1141 J] Surat-395 001 अपीलाथ"/Appellant ""थ" /Respondent

Section 142A(1)Section 142A(6)Section 143(3)Section 147Section 148Section 254(1)Section 50C

…आयकर अपीलीय अिधकरण, सूरत "ायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 128/SRT/2023 (AY 2012-13) (Physical court hearing) Jignesh Sukhdevbhai Patel Income Tax Officer, Ward-2(3)(6), 43, Ashutosh Nagri, Surat, Room No.606, बनाम Jahangirpura, Olpad Road, Aaykar Bhavan, Opp. New Civil Vs Surat-395 005 Hospital, Majura Gate, [PAN : AJAPP 1141 J] Surat-395 001 अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Mehul Shah, CA राज" की ओर से /Revenue by Shri Mukesh J…

The Income Tax Officer, Ward-1(3)(3), Ahmedabad vs. Ketaben Janakbhai Patel, Ahmedabad

In the result, the appeal of the Department is dismissed

ITA 103/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad07 Aug 2024AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Bharat Trivedi, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr. DR

Section 143(3)Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No.103/Ahd/2020 (Assessment Year: 2012-13) Income Tax Officer, Vs. Ketaben Janakbhai Patel, Ward-1(3)(3), 19/A, Satyavadi Society, Bh. Ahmedabad Bank of Baroda, Usmanpura, Ahmedabad-380013 [PAN No.AJHPP7460P] (Appellant) .. (Respondent) Appellant by : Shri Bharat Trivedi, A.R. Respondent by: Shri Ashok Kumar Suthar, Sr. DR Date of Hearing 30.07.2024 Date of Pronouncement 07.08.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: The appeal fi…

M/S.Ayyappa Roller Flour Mills Ltd, Cochin vs. The DCIT, Cochin

Appeal is allowed in above terms

ITA 634/COCH/2022[2011-2012]Status: DisposedITAT Cochin19 Dec 2022AY 2011-2012

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalayyappa Roller Flour Mills Ltd. Dcit, Circle 1(1) Door No. V 679-C, Industrial Kochi Dev. Area, Muppathadam Post Vs. Edayar, Kochi 683110

For Appellant: NoneFor Respondent: Shri M. Rajasekhar, CIT-DR

Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member and Shri Manoj Kumar Aggarwal, Accountant Member Ayyappa Roller Flour Mills Ltd. DCIT, Circle 1(1) Door No. V 679-C, Industrial Kochi Dev. Area, Muppathadam Post Vs. Edayar, Kochi 683110 PAN –AACCA6840M Appellant Respondent Appellant by: None Respondent by: Shri M. Rajasekhar, CIT-DR Date of Hearing: 09.11.2022 Date of Pronouncement: 19.12.2022 O R D E R Per: S.S. Godara, J.M. This assessee’s appeal for A.Y. 2011-12 is against the PCIT-1, Kochi’s order dated 25.03.2022, involving proceedings under Se…

G.C.Sivaraj, Coimbatore vs. DCIT Non Corporate Circle 1, Coimbatore

In the result, the appeal filed by the assessee is partly allowed for

ITA 2946/CHNY/2017[2013-14]Status: DisposedITAT Chennai16 Mar 2022AY 2013-14

Bench: Shri G. Manjunatha, Hon’Ble & Shri Anikesh Banerjeeआयकर अपील सं./Ita No.2946/Chny/2017 िनधा"रण वष" /Assessment Year: 2013-14 Mr.G.C.Sivaraj, V. The Dy. Commissioner Of 21, Prem Nivas, Income Tax, Psg Estate Colony, Peelamedu, Non-Corporate Circle-1, Coimbatore-641 004. Coimbatore. [Pan: Bqips 4795 P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Mr.G.Johnson, Addl.CIT

Section 16A(5)Section 54FSection 55A

…ollowing the judgments / order cited before him regarding the binding nature of the Valuation Officer's order in the context of a reference u/s.55A of the Act. (i) CWT vs. Dr.H.Rahman [(1991) 189 ITR 307 (All)] (ii) CIT vs. Dr.lndra Swaroop Bhatnagar [(2012) 349 ITR 210 (All)] (iii) Daulatram vs. ITO [(1990) 181 ITR 119 (AP)] (iv) Jarnail Singh vs. ITO [(2009) 121 TTJ (ASR) 101] 8. The appellant submits that the reasons stated by the Commissioner (Appeals) in Paras 4.2 to 4.6 of the Appellate Order for preferring the Registered Valuer's estimate of FMV to the Valuation Officer's are flawed; while relying on the…

Sri Mohan Puri, Bangalore vs. Income Tax Officer Ward-7(2)(2), Bangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2925/BANG/2018[2015-16]Status: DisposedITAT Bangalore03 Jan 2022AY 2015-16

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.R.E.Balasubramaniyan, CAFor Respondent: Smt.Priyadarshini Besaganni. JCIT-DR

Section 143(3)Section 2(14)Section 48Section 54Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM ITA No.2925/Bang/2018 : Asst.Year 2015-2016 Late Mohan Puri The Income Tax Officer LR – Sri. Kunal Puri Ward 7(2)(2) v. 174/1, 2nd Floor, K.S.Garden Bangalore. 4th Cross, Lalbag Road Bangalore – 560 027. PAN : ASLPP1958M. (Appellant) (Respondent) Appellant by : Sri.R.E.Balasubramaniyan, CA Respondent by : Smt.Priyadarshini Besaganni. JCIT-DR Date of Pronouncement : 03.01.2022 Date of Hearing : 23.12.2021 O R D E R Per George George K, JM This appeal at the instance of the assessee is dire…

Shri Ashokkumar Govindbhai Patel, Ahmedabad vs. The Income Tax Officer, Ward-4(2)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 863/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad17 Jun 2021AY 2012-13

For Appellant: Shri Pritesh Shah, A.RFor Respondent: Shri Vinod Tanwani, CIT-D.R

Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri Mahavir Prasad, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2012-13 Ashokkumar Govindbhai The ITO, Patel, 7 & 8, Shantagovind Ward-4(2)(1), Bungalows, Behind Kargil Vs Ahmedabad Petrol Pump, Sola, (Respondent) Ahmedabad-380060 PAN: ACRPP8042j (Appellant) Revenue by: Shri Vinod Tanwani, CIT-D.R. Assessee by: Shri Pritesh Shah, A.R. Date of hearing : 03-06-2021 Date of pronouncement : 18-06-2021 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal fo…

ITO-34(1)(3), Mumbai vs. Dipika Dinesh Kocharekar, Mumbai

In the result , the appeal is Partly Allowed

ITA 2374/MUM/2019[2014-15]Status: DisposedITAT Mumbai20 Apr 2021AY 2014-15

Bench: Shri Shamim Yahya & Shri Pavan Kumar Gadaleito – 34(1)(3) Vs. Dipika Dinesh Rmno. 805, 8Th Floor, Kocharekar Kautilya Bhavan Bkc, 22/1611 Dattadham, Mumbai – 400051. Chs Veer Shrikant Keshaw Hadkar Marg, Kalachowki, Mumbai – 400033. Pan/Gir No. : Aifpk4309P Appellant .. Respondent Appellant By : Ms. Ridhi Mishra, Dr Respondent By : Ms. Dinkle Hariya, Ar Date Of Hearing 01.04.2021 Date Of Pronouncement 20.04.2021 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals) - 46, Mumbai, Passed U/S. 143(3) & 250 Of The Income Tax Act, 1961. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Ms. Ridhi Mishra, DRFor Respondent: Ms. Dinkle Hariya, AR

Section 143(2)Section 143(3)Section 50CSection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITO – 34(1)(3) Vs. Dipika Dinesh RmNo. 805, 8th Floor, Kocharekar Kautilya Bhavan BKC, 22/1611 Dattadham, Mumbai – 400051. CHS Veer Shrikant Keshaw Hadkar Marg, Kalachowki, Mumbai – 400033. PAN/GIR No. : AIFPK4309P Appellant .. Respondent Appellant by : Ms. Ridhi Mishra, DR Respondent by : Ms. Dinkle Hariya, AR Date of Hearing 01.04.2021 Date of Pronouncement 20.04.2021 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has filed the appeal against the order of the…

Shri Jaikishan Parchani, Indore vs. The ITO-5(5), Indore

Appeal are allowed for

ITA 673/IND/2019[2015-16]Status: DisposedITAT Indore06 Mar 2020AY 2015-16

Bench: Shri Kul Bharatassessment Year: 2015-16

Section 143(3)Section 56(2)(ii)Section 56(2)(vii)

…[ITA No.673/Ind/2019] [Shri Jaykishan Parchani, Indore] IN THE INCOME TAX APPELLATE TRIBUNAL INDORE SMC BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER Assessment Year: 2015-16 Shri Jaykishan Parchani ITO-5(5) S/o Shri Arjun Parchani, 123, Indore बनाम/ B.K. Sindhi Colony, Vs. Indore (Appellant) (Revenue ) P.A. No.AIHPP0129L Appellant by Shri Rajesh Mehta, CA Respondent by Shri R.P. Mourya, Sr. DR Date of Hearing: 03.03.2020 Date of Pronouncement: 06.03.2020 आदेश / O R D E R This appeal by the assessee is directed against order of the CIT(A)-I, Indore dated 06.03.2019 pertaining to the assessment year 2…

Smt. Dulali Paul, Birbhum vs. ITO, Ward - 2(3), Durgapur

Appeal is partly allowed in above terms

ITA 1791/KOL/2018[2013-14]Status: DisposedITAT Kolkata31 Dec 2019AY 2013-14

Bench: Shri J. Sudhakar Reddy, Am & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A No.1791/Kol/2018 ("नधा"रण वष" / Assessment Year: 2013-14 Smt. Dulali Paul Vs. Ito, Ward – 2(3), Durgapur Dangalpara, P.O. Suri, Dist. Birbhum – 731101. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afypp 9079 F (Appellant) .. (Respondent) Appellant By : Shri Miraj D. Shah, Ar Respondent By : Shri Supriyo Pal, Jcit, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 27/11/2019 घोषणाक"तार"ख/Date Of Pronouncement : /12/2019 आदेश / O R D E R Per Shri S. S. Godara, Jm This Assessee’S Appeal For Assessment Year 2013-14 Arises Against The Commissioner Of Income Tax (A) - Durgapur Dated 24.05.2018 Passed In Case No.20/Cit(A)/Dgp/2016-17 Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short ‘The Act’). Heard Both The Parties. Case File Perused.

For Appellant: Shri Miraj D. Shah, ARFor Respondent: Shri Supriyo Pal, JCIT, Sr. DR

Section 143(3)Section 50CSection 54F

…ccept the Revenue’s argument. Section 50C makes it clear that apart from making reference to the DVO for determining fair market value of a capital asset sold, there is no other option with the Assessing Officer. Case law CIT vs Indra Swaroop Bhatnagar (2012) 349 ITR 210 (All.) also holds that a DVO’s report’s in section 50C proceedings is very much binding on the Assessing Officer. We accordingly are of the view that both the lower authorities’ has erred in law as well as on facts in adopting the said Land Acquisition Officers’s report stating cost of acquisition of the assessee’s capital asset at Rs. 1,46,305/-…

Anil Murlidhar Deshmukh, Nashik vs. Income-Tax Officer, Ward - 3(2), Nashik

In the result, appeal of the assessee is dismissed

ITA 1821/PUN/2017[2013-14]Status: DisposedITAT Pune13 Dec 2018AY 2013-14

Bench: Shri R.S. Syal

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri M.K. Verma

Section 50C

…e by such authority shall be taken as the full value of the consideration received or accruing as a result of the transfer’. The ld. CIT(A) has rightly referred to the judgment of the Hon’ble Allahabad High Court in CIT VS. Dr. Indra Swaroop Bhatnagar (2012) 349 ITR 210 in which case also the similar proposition has been reiterated by holding that : `it is crystal clear that generally, when the A.O. has obtained the D.V.O. Report then the same is binding’. It is thus clear that the report of the DVO is binding on the AO, unless the assessee shows some glaring mistakes in such valuation. I, therefore, uphold the…

Kody Medical Electronics P Ltd., Chennai vs. ACIT, Chennai

In the result, the appeal of the assessee is partly allowed for

ITA 1899/CHNY/2015[2006-07]Status: DisposedITAT Chennai19 Apr 2016AY 2006-07

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

Section 143(1)Section 143(3)Section 16ASection 16A(5)Section 23A(6)Section 50CSection 50C(2)

…n in an appeal to the Commissioner (Appeals) to the Valuation of any asset made by the Valuation Officer (u/s 16A of the Wealth Tax Act). 4. The appellant is advised to submit that the judgment of the Allahabad High Court in Dr.Indra Swarup Bhatnagar [(2012) 349 ITR 210 (ALL)j and Ambattur Clothing Co. Ltd [(2010) 326 ITR 245 (Mad)] cited | relied on by the Commissioner (Appeals) have no relevance to the fact situation in the present case and are distinguishable. 5. The Commissioner (Appeals) erred in not accepting the detailed objections raised to the land rate estimated by the Valuation Officer in a manner co…