2004 (3) TMI 341 - ITAT DELHI-C - Income Tax

Extract:
.......rghese vs. ITO. We, therefore, set aside the order of the CIT(A) and direct the AO to adopt the valuation of both the properties, i.e., at Ashok Vihar andNew Rohtak Road, as declared by the assessee. Accordingly, the impugned additions are hereby deleted. 17. In the result, the appeal of the assessee is allowed and that of the Revenue is dismissed.