Tribunal held  that the Assessing Officer could scrutinise the valuation report and he could determine a fresh valuation either by himself or by calling for a determination from an independent valuer to confront the assessee but the basis had to be the discounted cash flow method and he could not change the method of valuation which had been opted by the assessee. The order of the Commissioner (Appeals) was to be set aside and the issue was to be restored to the Assessing Officer with a direction to the Assessing Officer to follow discounted cash flow method only. Mater remanded. (AY. 2015-16).