LALIT KUMAR JALAN,JALAN PHARMACEUTICALS vs. ITO WARD-1(1), CUTTACK

In the result, appeal of the assessee is allowed with the directions

6) of section 142A of the Act could be considered as a guiding factor in other sections where a refence is made to the valuation office to determination the fair market value etc., 14 even though it is not a special provision for the purpose of computing capital gains