SARAVANAN ARUMUGAM,CHENNAI vs. ITO, CHENNAI
ITA 2966/CHNY/2024[2014-15]Status: DisposedITAT Chennai23 Apr 2025AY 2014-15
Section 142ASection 143(3)Section 144Section 147Section 148Section 50CSection 50C(2)Section 55ASection 56(2)(vii)
price which the stamp valuation authority would have, notwithstanding
anything to the contrary contained in any other law for the time being in force,
adopted or assessed, if it were referred to such authority for the purposes of the
payment of stamp duty.]
(3) Subject to the provisions contained in sub-section (2), where the value
ascertained under sub-section