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Section 29 (3) (b), 5 (1) (c) and Third Schedule RR 7/8 (5), for additional commissioner inspecting how to determine the cost of acquisition and transfer. Determination of the sale of source clothing without the prior approval of the Commissioner regarding the accuracy of the Income Tax Officer, where the inspection of the Inspector Additional Commissioner's written approval of the validated market value is not a prerequisite for assessing the pricing Was, as per the review order, the value of the asset could not be ascertained and approval was required for valuation according to market value which was not fulfilled. Was. The order passed by the Additional Commissioner was irrevocable in the eyes of the law because the required supply of the law was ignored, but the first appellate authority received a remand to the officer assessing the case without justification so as not to pay any more money. That was not allowed. Under the law of the First Appellate Authority, the Securities and Assessing Officer vacated the fixed sale price of the fixed assets and the taxation officer was instructed to accept the value of the property to be examined.

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