SH. RAJINDER KUMAR CHADHA,BEAS vs. INCOME TAX OFFICER, AMRITSAR.
In the result, the appeal of the assessee is partly allowed
ITA 28/ASR/2017[2003-04]Status: DisposedITAT Amritsar19 Dec 2019AY 2003-04
Bench: Shri N.K. Choudhry & Shri O.P.Meenaआ.अ.संसंसंसं././././I.T.A No.28/Asr/2017 िनधा"रणवष"/A.Y.:2003-04 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Shri Rajinder Kumar Chadha, Vs. Income Tax Officer, K/105, Dera Baba Jaimal Singh, Ward-4(3) Amritsar Beas Pan:Abipc 5206 H अपीलाथ"Appellant अपीलाथ" ""यथ"/Respondent ""यथ" अपीलाथ" अपीलाथ" ""यथ" ""यथ"
Section 143Section 147Section 148Section 254
16A of Wealth Tax Act
read with Rule and Schedule III of Wealth Tax Act are applicable to
the valuation made under section 50C of the Act. Similar findings were
given by the Hon`ble Punjab & Haryana High Court in the case of CIT
v. Prem Nath Anand 108 ITR 549 (P&H). On careful consideration of
facts and circumstances