M/S ACCORD MEDIPLUS PVT LTD,PUNE vs. INCOME TAX OFFICER, WARD-1(1), PUNE, PUNE

Bench: Dr.Manish Borad & Shri Vinay Bhamore

55A of ITA, 1961 and has further erred in assigning incorrect reasoning while dismissing this ground which incorrect and hence, bad-in-law. 10. On the facts and in the circumstances of the case, Ld. CIT-Appeal has erred in law and on facts, in impliedly sustaining the action of Ld. AO of rejecting the valuation report given

M/S ACCORD MEDIPLUS PVT LTD,PUNE vs. INCOME TAX OFFICER, WARD-1(1), PUNE, PUNE

Bench: Dr.Manish Borad & Shri Vinay Bhamore

55A of ITA, 1961 and has further erred in assigning incorrect reasoning while dismissing this ground which incorrect and hence, bad-in-law. 10. On the facts and in the circumstances of the case, Ld. CIT-Appeal has erred in law and on facts, in impliedly sustaining the action of Ld. AO of rejecting the valuation report given

M/S ACCORD MEDIPLUS PVT LTD,PUNE vs. INCOME TAX OFFICER, WARD-1(1), PUNE, PUNE

55A of ITA, 1961 and has further\nerred in assigning cryptic and incorrect reasoning while dismissing\nthis ground which incorrect and hence, bad-in-law.\n12. On the facts and in the circumstances of the case, Ld. CIT-\nAppeal/ AO has erred in law and on facts, in rejecting the valuation\nreport given by M/s Ray & Ray (Chartered Accountants) mainly