SMT. BINA WADHWA,AGRA vs. ITO WARD 1(1)(1), AGRA
In the result, the appeal is allowed for statistical purposes
ITA 147/AGR/2018[2010-11]Status: DisposedITAT Agra18 Sept 2019AY 2010-11
Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2010-11
Section 133(6)Section 143(3)Section 147Section 148Section 151Section 16ASection 23ASection 24Section 34ASection 35
23A, sub section (5) of section 24, section 34AA, section 35 and section 37 of Wealth Tax Act, 1957 as applicable on Valuer as per provisions of sub section (2) of section 50C of the Income Tax Act, when matter is referred to Valuation officer for valuation.
2.3 Because the AVO has not acted judicially and fairly, rather acted arbitrarily