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2013 (9) TMI 687 - ALLAHABAD HIGH COURTTribunal is final fact finding authority - Reference to the DVO for valuation of building – Held that:- A.O. has not specifically rejected the books of account and never pointed out any defects. The assessee submitted the books of account, vouchers, bills of building accounts which were duly examined by the A.O. with due application of mind and the same were never rejected - The reference to the DVO without rejecting the books of account is not desirable – However, the Tribunal is a final fact finding authority as per the ratio laid down in the case of Kamla Ganpati vs. Cntroller of Estate Duty, [2001 (2) TMI 132 - SUPREME Court] – Decided against the Revenue.
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