Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar
price was around ` 3 ITA Nos.27 & 28/Chny/2017 :- 30 -: lacs per acre at that point of time of the land in that area as there was increased market activities in the year 2008 and not ` 1 lacs per acre as is recorded in the sale deed dated 11.09.2008. The learned VAO has also stated that this land however could not fetch