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1 result for “condonation of delay”+ Section 55Aclear

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Key Topics

Section 50C2

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

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

ITA 335/CTK/2024[2018-19]Status: HeardITAT Cuttack17 Oct 2024AY 2018-19
Section 142(1)Section 50C

55A time limit is provided by the Act to the valuation officer for submission of valuation report to the assessing officer. As per section 142A(6) it is mandatory for the valuation office that he shall submit the report to the assessing officer within a period of six months from the end of the month in which the reference