In the result, appeal of the revenue in ITA No
Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. Nos. 1524 To 1526/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2009-10 To 2011-12)
penalty imposed under Section 271(1) (c) of the Act." Similarly, in CIT Vs Berry Plastics (P) Ltd. (2013) 217 Taxman 39 (Guj.), it was held that in respect of valuation of land and building, DVO's report may b4 a useful tool in hands of Assessing Officer, nevertheless, it is an estimation and without there being anything more