SH. CHANDRA KANT CHAHAL,DEHRADUN vs. ITO, DEHRADUN

In the result, appeal of the assessee is partly allowed as indicated above

Bench: Shri Challa Nagendra Prasada N D Shrim. Balaganesh

Section 50C of the Act. 3. Ground No. 3 The Ld. CIT(A) in the course of appeal proceedings had accepted the Appellants plea to allow him to produce and file, during the course of hearing, additional evidence, in the form of Departmental Valuation Officers Report dated 16.12.2016, in respect Fair Market Valuation of co-ownership of land, the sale