Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.1335/Ahd/2016 िनधा"रण वष"/A.Y.:2011-12 Late Manishbhai Nagindas Gajjar Vs. Income Tax Officer, Through L/H Illaben Manishbhai Ward- 6(3) Surat Gajjar, 316Kh Luhar Mohhallo , Palgam, Chaurasi Surat 359009 Pan: Aovpg 1860K अपीलाथ" Appellant ""यथ"/Respondent
section 55A though made effective from 01.07.2012 is retrospective in nature and applicable to the pending assessment also. Ld. CIT (A) ought to have assessment year under consideration was applicable in the case of the appellant. 3. LD. CIT (A) erred in law and on facts in estimating FMV of the impugned land