AO cannot reject Valuation report for non-filing of the same during Original or Revision Proceedings
Case Law Details
Case Name : Sri Sakthi Textiles Ltd Vs DCIT (ITAT Chennai)
Appeal Number : I.T.A No.1228/Chny/2019
Date of Judgement/Order : 01/02/2021
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Chennai
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Sakthi Textiles Ltd Vs DCIT (ITAT Chennai)
Coming back to observations of the Assessing Officer regarding valuation report. The Assessing Officer never stated that assessee has not filed valuation report in support of fair market value of shares. In fact, Assessing Officer has ca
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