In the result, the appeal filed by the Revenue in ITA
Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)
property to the DVO arises regular prices, therefore there was no occasion for Ld. CIT(A), to refer the matter to the DVO. Accordingly, we do not find any substance in the arguments of Ld. Counsel of the assessee that the matter of valuation of some of the flats/ shops should be referred to the DVO. Accordingly