“Section 53(2)”

Section References (mined)Section 53Section 53(2)2 judgments

GOPAL LAL MEENA,JAIPUR vs. DCIT, CIRCLE-7, JAIPUR

ITA 400/JPR/2023[2013-14]Status: DisposedITAT Jaipur06 Mar 2024AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Vishnu Khandelwal (CA)For Respondent: Sh. A. S. Nehra (Addl. CIT)

Section 142(1)Section 143(2)Section 147Section 148Section 151Section 53(2)Section 53C

That in the facts and circumstances of the case the learned CIT (A) has erred in giving a finding that provisions of section 53(2) are not mandatory in referring the issue of valuation of capital asset to the valuation officer despite the request of the assessee. 7. That

M/S MERCANTILE VENTURES LIMITED,CHENNAI vs. ACIT, CORPORATE CIRCLE-4(1), CHENNAI

In the result, appeal filed by the assessee is dismissed

ITA 623/CHNY/2022[2017-18]Status: DisposedITAT Chennai14 Feb 2024AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.623/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 V. M/S.Mercantile Ventures Ltd., The Asst. Commissioner Of- No.88, Spic House, Income Tax, Mount Road, Corporate Circle-4(1), Guindy, Chennai-600 032. Chennai. [Pan: Aaicm 6095 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Shri P.V.Sudhakar, Advocate : ""यथ" क" ओर से /Respondent By Shri V. Nandakumar, Cit : सुनवाईक"तारीख/Date Of Hearing 02.01.2024 घोषणाक"तारीख /Date Of : 14.02.2024 Pronouncement

Section 263Section 53Section 53(1)Section 53(2)Section 53(3)

आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय