Case Law Details
Case Name : CIT Vs Rachna Agarwal (Delhi High Court)
Appeal Number : ITA No. 701/2012
Date of Judgement/Order : 09/07/2014
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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In the present case, there was no basis for the AO to determine that the true value of the property was Rs. 1.25 crores, by adopting the return on capital method. The AO was under a duty first to ascertain what was according to him the true cost of the property. Not having done so, that error could not have been c
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