SMT.K.B.SONY,COCHIN vs. THE DCIT, COCHIN

In the result, i) The appeal of the assessee in ITA No

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

house and asphalted roads. This property also cannot be compared with the impugned property of the assessee. Being so, these two properties are to be taken out from comparison. The remaining four properties are to be considered to arrive at the fair market value of the property. For this purpose, we remit this issue to the file of the Assessing

SMT.JAMMELA S,KOLLAM vs. THE DCIT, KOLLAM

In the result, all the three appeals of the Assessee are dismissed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm