2005 (1) TMI 342

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..... May, 2000, and involve common issues. So, these are being disposed of by this common order for the sake of convenience. 2. The only issue pressed vide this appeal is as to whether any addition made in the cost of construction invested by the assessee, on the basis of DVO's report, which was not referred to by the AO during the assessment proceedings for the relevant year and is based on CPWD ra .....

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..... cisions of the Hon'ble Rajasthan High Court in the cases of CIT vs. Pratapsingh Amrosingh Rajendra Singh (1993) 200 ITR 788 (Raj) and CIT vs. Hotel Joshi (1999) 157 CTR (Raj) 369 : (2000) 242 ITR 478 (Raj). This Bench has been taking the same view consistently. 6. In the result, the appeal of the Department is dismissed. The cross-objection was not pressed by the assessee, so it is also dismisse .....

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