IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 49 of 2008 C.I.T.BIKANER V/S PARAS MAL SANCHETI Mr. KK BISSA, for the appellant / petitioner Date of Order : 3.3.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI DEO NARAYAN THANVI,J. ORDER ----- Heard learned counsel for the appellant. The Commissioner (Appeals), and the learned Tribunal have both accepted the valuation of the property as put by the departmental valuation officer, and there is no other evidence on record to the contrary except that the revenue relied upon the D.L.C. Rates, which in view of the judgment of this Court, in C.I.T. Jodhpur Vs. Bhanwarlal Murawatiya I.T.A. No. 68/2004 decided on 11.2.2008, cannot be relied upon, for the purposes sought to be relied upon. Thus, we do not find error on the part of the learned Tribunal in accepting the departmental valuation officer's report, as the valuation of the property. Thus, the appeal does not involve any substantial question of law. The same is, therefore, dismissed. ( DEO NARAYAN THANVI ),J. ( N P GUPTA ),J. /Sushil/