M/S. PATEL COPPER PVT. LTD.,,RAJKOT vs. THE INCOME TAX OFFICER, WARD-2 (1) (4), , RAJKOT
The appeal of the assessee is dismissed
ITA 261/RJT/2017[2013-14]Status: DisposedITAT Rajkot07 Dec 2023AY 2013-14
Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumar(Through Web-Based Video Conferencing Platform) "नधा"रणवष"/Assessment Year: 2013-14 Vs. M/S. Patel Copper Pvt. Ltd., Income-Tax Officer, A-76, Aashopalav Bunglows, Ward 2(1)(4), Nr. Satya Sai Hospital, Rajkot Rajkot-360005 Pan : Aagcp 6173 J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assesseeby : Shri Rajendra Singhal, Ar Revenue By : Shri Ashish Kumar Pandey, Sr Dr
For Appellant: Shri Rajendra Singhal, ARFor Respondent: Shri Ashish Kumar Pandey, Sr DR
Section 143(3)Section 234ASection 250(6)Section 56(2)(viib)
property at Rs.7,35,000/- @ Rs.642/- per square metre whereas the valuer has estimated the value of the land at Rs.8,000/- per sq. yard without giving any basis of such valuation. Thus the land which has been acquired during the year itself at Rs.8,74,460/- and whose jantri value is only Rs.7,35,000/- is
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M/s. Patel
