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Section 143(3)3 Section 683 Section 1432 Section 562

M/S. GOVIND STONE PRIVATE LIMITED ,HAMIRPUR vs. INCOME TAX OFFICER -5(4), BANDA

ITA 258/ALLD/2018[2013-14]Status: DisposedITAT Allahabad19 Dec 2022AY 2013-14

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. R. S. Agrawal, Adv. &VinayGoel, C.AFor Respondent: Shri A.K. Singh Sr.D.R

Section 143Section 143(2)Section 143(3)Section 56Section 68

120 of case law paper book filed by the assessee. The ld. Counsel for the assessee submitted that ld. CIT(A) confirmed the additions . It was submitted that no valuation report was filed by the assessee to determine the Fair Market Value. It was submitted that as per assessee Rule 11UA(2) is applicable for computing FMV under Section