In the result appeals of the assessee are partly allowed
Bench: Shri Pramod Kumar, Accountatn Member & Shri Rajpal Yadavआयकर अपील सं./ Ita No. 13/Rjt/2016 & 14/Rjt/2016 & 182/Rjt/2017 "नधा"रण वष"/Asstt. Year: 2010-2011, 2011-12 & 2012-13
Section 55A, a reference to Valuation Officer can be made for ascertaining the Fair Market Value of a capital asset for the purpose of Chapter IV dealing with determination of income under the head capital gain. In case before us, issue is not of capital gain or fair market value. The determination of annual value has to be done