CLAYKING MINERALS LLP,MEHSANA vs. THE ITO, WARD-5, MEHSANA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

transfer of such immovable property: Provided also that where the stamp duty value of immovable property is disputed by the assessee on grounds mentioned in sub-section (2) of section 50C, the Assessing Officer may refer the valuation of such property to a Valuation Officer, and the provisions of section 50C and sub-section (15) of section 155 shall

DCIT, CIR-3(1)(2), AHMEDABAD vs. M/S. OZONE INDIA LTD, AHMEDABAD

In the result, the appeal of the revenue as well as cross objection of the Assessee is dismissed