Held that the additional evidence furnished by the assessee was in the nature of corrigendum issued by the valuer, who was constrained to issue the corrigendum as there was an error in the original valuation report. The corrigendum issued shall form part of the original valuation report. There was no reason to reject it. Accordingly, the original report and corrigendum shall constitute the full report and had to be examined by the Assessing Officer. The order passed by the Commissioner (Appeals) was to be set aside and the matter restored to the Assessing Officer for examination with the direction to take into account the full report. (AY.  2015-16)