Section 65 and 13 Income Tax Rules, 1982, R207A Section RO 550 (I) / 97 Dated 20 7 1997 Stamp Act (II of 1899), Section 27B Additional valuation based on market value of immovable property The reopening was worth far more than the value shown by the Essex in the adjoining area because some other property in the same area sold at a price higher than the price shown by the Assisi again. Could not create opening base Once, the approval of the Evaluation Order, adopted under R-207A, Income-tax Rules, 1982, generally cannot be reopened only when the facts and circumstances of the case are confirmed and valid principles. In addition to reopening.
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