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(3) The valuation of assessee's three plots on the basis of sale of that plot with plus and minus points worked at about Rs. 5,50,000 and the learned CWT(A) should have directed the WTO to value the plots on that basis.

3. In all the three appeals and in all the three cross-objections for all the three years, the common point of dispute is regarding valuation of three plots at Ramesh Nagar, New Delhi. Therefore, all these appeals and C.Os. are being decided through a consolidated order.

4. The learned Departmental Representative relied upon the orders of the AO.