TCA.No.1019 of 2019 IN HIGH COURT OF JUDICATURE AT MADRAS DATED : 13.7.2020 CORAM HONOURABLE MR. JUSTICE T.S.SIVAGNANAM AND HONOURABLE MRS. JUSTICE V.BHAVANI SUBBAROYAN TAX CASE APPEAL NO.1019 OF 2019 (heard through video conferencing) Principal Commissioner of Income Tax, Puducherry-3. ...Appellant Vs Shri.Mohammed Hanifa ...Respondent APPEAL under Section 260A of Income Tax Act, 1961 against order dated 10.5.2019 made in ITA.No.190/Chny/2019 on file of Income Tax Appellate Tribunal, Chennai Bench for assessment year 2010-11. For Appellant : Mr.J.Narayanaswamy, SSC For Respondent : Mr.Ashokpathy Judgment was delivered by T.S.SIVAGNANAM,J We have heard Mr.J.Narayanaswamy, learned Senior Standing Counsel appearing for appellant - Revenue and Mr.Ashokpathy, http://www.judis.nic.in1/4 TCA.No.1019 of 2019 learned counsel appearing for respondent assessee. 2. This appeal by Revenue is directed against order dated 10.5.2019 made in ITA.No.190/Chny/2019 on file of Income Tax Appellate Tribunal, Chennai Bench for assessment year 2010-11. 3. appeal has been admitted on 10.12.2019 on following substantial questions of law : i. Is not order of Appellate Tribunal perverse by relying upon valuation report dated 08.4.2019 of registered valuer, which is inaccurate, deficient and incomplete without giving any basis for adoption of higher rate of Rs.290/- per sq.ft., as on 01.4.1981 and without reference to any comparable cases ? ii. Whether Appellate Tribunal was correct in following that value of property at Rs.20/- per sq.ft., as on 01.4.1981, which was adopted by Assessing Officer based on Sub-Registrar office report as per Section 50C of Income Tax Act ? And iii. Whether Appellate Tribunal is justified in accepting fresh evidence produced by assessee namely registered valuer s report dated 08.4.2019 by ignoring Rule 46A of Income Tax Rules, 1962 and http://www.judis.nic.in2/4 TCA.No.1019 of 2019 without providing fair opportunity to Assessing Officer? 4. above questions of law were considered by us in case of assessee s brother on identical facts in TCA.No.1017 of 2019 and by judgment dated 09.7.2019 [PCIT Vs. S.Sithik Ali], said appeal filed by Revenue was dismissed and questions of law were answered against Revenue. 5. Following judgment dated 09.7.2019 in TCA.No.1017 of 2019, above tax case appeal is dismissed and questions of law were answered against Revenue. No costs. 13.7.2020 To Income Tax Appellate Tribunal, Chennai Bench. RS http://www.judis.nic.in3/4 TCA.No.1019 of 2019 T.S.SIVAGNANAM, J AND V.BHAVANI SUBBAROYAN, J RS TCA.No.1019 of 2019 13.7.2020 http://www.judis.nic.in4/4 Principal Commissioner of Income-tax, Puducherry v. Mohammed Hanifa