In the result, the appeal of the assessee is treated as allowed for statistical purposes
Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.2997/Ahd/2016 िनधा"रणवष"/Assessment Year: 2013-14 Manjulaben Babubhai Thumar, V. Income Tax Officer, Flat No.195, 01St Floor, Road No.6F, Ward-1(2)(6), Surat. Udyognagar, Udhna, Surat-394 210. [Pan: Aajpt 4629 F] अपीलाथ" / Appellant ""थ"/Respondent
disallowed. Therefore, the assessee further contended that if the said improvement expenses of Rs.99,44,432/- is not accepted than the matter may be referred to DVO for valuation u/s. 55A of the Act to verify the market value and the cost of improvement expenses incurred. The assessee has also submitted the registered sale deed in which sale consideration