RAM BHUVAN YADAV, RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX-2(1), RAIPUR, RAIPUR
ITA 325/RPR/2025[2013-14]Status: DisposedITAT Raipur26 Jun 2025AY 2013-14
Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.325/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Shri Ram Bhuvan Yadav Villa No.Cb-3, Romanceque, G.E. Road, Labhandih, Raipur-492 001 (C.G.) Pan: Abbpy6681R .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) ……""यथ" / Respondent
For Appellant: None (Adjournment Petition)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 16ASection 23ASection 24Section 34ASection 35Section 37Section 50CSection 50C(2)
Section 50C r.w.s. 55A of the Act and those conditions once fulfilled then only it enables the A.O to make reference to the DVO and the said conditions are viz. (i) valuation done by the SVA is more than apparent sale consideration; and (ii) the assessee makes a claim before the A.O that fair market value of the property under
