DEVENDER KUMAR PRASHAR,DELHI vs. ASST. DIRECTOR OF INCOME TAX, CPC, BANGALURU
In the result, the appeal of the assessee is allowed
ITA 176/GTY/2024[2019-20]Status: DisposedITAT Guwahati25 Feb 2025AY 2019-20
Bench: The Ld. Cit(A) Also, The Assessee Could Not Succeed On The Basis Of The Following Findings:
Section 143(1)Section 143(1)(a)Section 250
capital gains at a higher quantum under Section 50C of the Act through proceedings like under Section 147 etc, the assessee on the other hand, will not have any recourse to remedy provided, of reference to a Valuation Officer, in the proviso to section 50C of the Act in case such enhancement is done under Section 143(1
