DILIP N. SHROFF vs. JOINT COMMNR. OF INCOME TAX, MUMBAI &ANR
The appeal is allowed
C.A. No.-002746-002746 - 2007Supreme Court18 May 2007
For Respondent: Joint Commissioner of Income Tax, Mumbai & Anr
55A
of the Income Tax Act, 1961 (for short, ’the Act’) referred the matter for
valuation of the said 1/4th undivided share of the Appellant as on 01.04.1981
to the District Valuation Officer; whereupon the District Valuation Officer
submitted a report dated 29.06.2000 wherein the 1/4th undivided share of the
Appellant in the said property as on 01.04.1981 was determined
