M/S KIRAN SANRAN ASSOCIATES,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE, PUNE
In the result, the appeal filed by the assessee is allowed
ITA 791/PUN/2024[2018-19]Status: DisposedITAT Pune09 Sept 2024AY 2018-19
Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2018-19
For Appellant: Shri Naveen RanderFor Respondent: Shri Keyur Patel, CIT-DR
Section 143(3)Section 2Section 263Section 28Section 36(1)(va)Section 43BSection 43C
property as on the date of transfer,
(b) the value so adopted or assessed or assessable by the stamp valuation authority under sub-section (1) has not been disputed in any appeal or revision or no reference has been made before any other authority, court or the High Court, the Assessing Officer may refer the valuation of the capital asset
