2002 (8) TMI 14

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..... be the value of the construction, is basically a question of fact and that depends upon the material used, the location and the quality of construction. Therefore, straightaway, applying the PWD rate or CPWD rate is not justified in case of each house. What should be the cost of construction, the Tribunal has applied the rate of PWD that is on the facts and circumstances of this case, which is par .....

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..... erty. After receipt of the report of the Departmental Valuation Officer, the Assessing Officer has made an addition of Rs. 1,46,400. While valuing, the Departmental Valuation Officer has applied the rate of CPWD for the purpose of valuation. The Tribunal has valued the property adopting the rate of PWD. What should be the value of the construction, is basically a question of fact and that depend .....

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