MILESTONE DEWELLERS PVT. LTD.,JAIPUR vs. ITO WARD 6(2), JAIPUR
In the result, appeal of the assessee is allowed
ITA 565/JPR/2023[2017-18]Status: DisposedITAT Jaipur31 Oct 2023AY 2017-18
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri Arvind Kumar (CIT) a
Section 143(3)Section 144BSection 147
38A of the Wealth tax Act, 1987 (27 of 1987)
(4) The Valuation Officer shall, estimate the value of the asset propaga investment after taking into account such evidence as the assesse may proto and any other evidence in his possession gathered after giving an opportunity of being heard to the assessee.
(5) The Valuation Officer may estimate the value