AO should consider document provided by forest authority for determining FMV of trees as on 1-4-1981

HIGH COURT OF KARNATAKA Tata Coffee Ltd. versus Joint Commissioner of Income-tax, Special Range-2, Bangalore IT APPEAL NOS. 57 & 1092 OF 2006 and 396 OF 2007 SEPTEMBER 24, 2012 JUDGMENT B. Manohar, J. The assessee has filed these appeals under Section 260-A of the Income-tax Act, (‘the Act’ for short), being aggrieved by the order dated 02-09-2005 made in ITA No.301/BNG/2001, order dated 02-03-2006 made in ITA Nos. 1500-1501/BNG/2004 and the order dated 15-12-2006 made in ITA Nos. 3466 & 3528/BNG/2004 passed by the Income Tax Appellate Tribunal, Bangalore B...