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Section 2638 Section 263(2)4 Limitation/Time-bar4 Revision u/s 2634 Section 143(3)2

SHRI SUBHASH KUMAR AAHI,SATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-SATNA, SATNA

In the result, the appeal is partly allowed

ITA 24/JAB/2019[2013-14]Status: DisposedITAT Jabalpur12 Dec 2025AY 2013-14

Bench: Shri Kul Bharatshri Nikhil Choudhary

For Respondent: Shri N.M. Prasad, Sr. DR 1

Section 143(3)Section 250

property as on 30.05.2012. The valuer had valued the same at Rs.29,60,000/-, but there was certain inconsistency in the valuation report. The assessee listed this inconsistency in reply to the AO as under: 1. Shops and stairs pertaining the ground floor had already been built up, as evident from registry and therefore, assessee had not made any investment

SURESH UPADHYAY AND SONS,JABALPUR vs. INCOME TAX OFFICER WARD 2(5),

In the result, the appeals by the assessee‟s are dismissed

SHRI SUBHASH KUMAR AAHI,SATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-SATNA, SATNA

SURESH UPADHYAY AND SONS,JABALPUR vs. INCOME TAX OFFICER WARD 2(5),

SHRI SUBHASH KUMAR AAHI,SATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-SATNA, SATNA

SURESH UPADHYAY AND SONS,JABALPUR vs. INCOME TAX OFFICER WARD 2(5),

SURESH UPADHYAY AND SONS,JABALPUR vs. INCOME TAX OFFICER WARD 2(5),

SURESH UPADHYAY AND SONS,JABALPUR vs. INCOME TAX OFFICER WARD 2(5),

SMT. ANURADHA UPADHYAY,JABALPUR vs. INCOME TAX OFFICER WARD 2(5),