MAMTA GUPTA vs. INCOME TAX OFFICER
ITA/130/2019HC Rajasthan28 Jul 2022
Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA
2 (2010) 5 SCC 747
3 (2004) 10 SCC 627
4 2009 (8) SCC 582
Digitally Signed
By:RAHUL
Signing Date:05.10.2025
11:29:12
Signature Not Verified
LA.APP. 59/2007 & connected
Page 88 of 171
18.4 Learned Counsel for the Appellant submits that the market value for
the acquired land of village, Kilokari cannot be treated differently from the
adjacent