SHRI SHALIGRAM BAROD, ,INDORE vs. PR. CIT-1, INDORE

Bench: Hon'Ble Manish Borad & Hon'Ble’ Madhumita Royassessment Year:2014-15 Shri Shaligram Barod, Pr. Cit-I, Ah/29, Hig, Sukhliya Indore बनाम/ Indore Vs. (Appellant) (Respondent ) P.A. No. Ahfpp4068H Appellant By Shri S.N. Agrawal, Ca Revenue By Shri S.B. Prasad, Cit-Dr

section 50C of the Income Tax act inserted in the Act i.e. w.e.f 01-04-2003. Similar view was expressed in the following decisions: S.No Citation Reference 1 Ms Zubeida ITA No 519/ Lkw/2017 dt 31-01- Shahanshah 2019 2 Dharmshibhi Sonani Vs [2016] 75 Taxmann.Com 141 [ ACIT, Surat Ahmedabad Bench] 161 ITD 627 (Ahd ) 3 Hari Mohan Das Tandon