MOHAMMAD NAZIM,FATEHPUR vs. ITO, WARD- 2(4), FATEHPUR
ITA 30/ALLD/2023[2014-15]Status: DisposedITAT Allahabad12 Sept 2023AY 2014-15
Bench: Shri Aby T. Varkey & Shri Ramit Kocharassessment Year: 2014-15 Mr. Income Tax Officer, Mohammad Nazim, V. Ward-2(4), Fatehpur, Income Tax 133 Kheldar, Fatehpur-212601,U.P. Office, Fatehpur-212601,U.P. Pan:Agepn3675J (Appellant) (Respondent) Assessee By: Sh. Mayank Arora, Advocate Revenue By: Sh. Amlendu Nath Mishra, Cit-Dr Date Of Hearing: 12.09.2023 Date Of Pronouncement: 12.09.2023 O R D E R
For Appellant: Sh. Mayank Arora, AdvocateFor Respondent: Sh. Amlendu Nath Mishra, CIT-DR
Section 143Section 143(3)Section 50C
1) since the appellant is of the view that the circle value fixed actually exceeds the fair market value. The findings given by the Ld. Appellate Authority in this context is not correct and the appellant is also relying upon the judgements of Hon'ble ITAT Delhi
Bench 'A' in case of Anil Kumar Jain Vs. Income Tax Officer, Ward
