Held that the Departmental Valuation Officer had adopted the average of the three comparable and suggested the value at Rs. 21 per square metre. No details of various factors considered by the Departmental Valuation Officer were mentioned in his report. Similarly, in the report of registered valuer no factors affecting the land rates such as size, shape, situation or location were mentioned. There was a very minor difference of rates in the two reports. The Departmental Valuation Officer had referred to three sale instances of small pieces of land, but the size of land under dispute was large. If the average of the first and third comparables was taken, and the second comparable excluded for reasons of its size, the average of remaining two comparables came to Rs. 27.49. The assessee had already adopted the rate at Rs. 25.69 per square metre, which was reasonable and acceptable.  (AY.2016-17)