In the result, the appeal of the assessee is allowed
55A w.e.f. 01/07/2012. 3. That the CIT(A) erred in treating the registered valuer’s report as fallacious & erroneous.” ITA No. 544-551/SRT/2018 Sh. Jigneshkumar S. Modi HUF, Surat vs. ITO, Bardoli 3. Briefly stated, the facts of the case are that the assessment was completed u/s 143(3) r/w section 147 wherein long term capital gain amounting