Athaulla Thuppada,Davangere vs Income Tax Officer, Ward-1, Davangere on 7 July, 2025
9. We have heard the rival submissions and perused the material available
on record. It is a settled position of law that CIT(A) is not expert and cannot
make comment upon the subjects which are technical in nature. Reference is
made to the decision of the Hon'ble Supreme Court in the case of Swati Industrial
Esate vs. CIT reported in 237 ITR 1, wherein the Hon'ble Supreme Court has
categorically held that when technical issues are involved then opinion of the
technical people is required to be obtained before discarding any evidence. In
the present case, the CIT(A) has discarded the report of the registered valuer
without seeking counter comments of the Departmental Valuation Officer.