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Capital Gains Reassessment Remanded Because AO Failed to Refer Stamp Valuation to DVO Under Section 50C
Case Law Details
- Case Name
- Biharilal Vs Assessment Unit of Income tax Department (ITAT Indore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Indore
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Biharilal Vs Assessment Unit of Income tax Department (ITAT Indore)
The assessee filed an appeal against the order dated 15.01.2025 passed by the CIT(A)-NFAC, Delhi, which arose from the assessment order dated 23.03.2023 passed under Sections 147 read with 144 and 144B of the Income Tax Act, 1961 for AY 2018-19.
The reassessment proceedings were initiated on the basis of information available on the INSIGHT Portal regarding sale transactions of immovable properties during FY 2017-18. Notice under Section 148A(b) remained uncomplied with. Thereafter, notice under Section 148 was issued, followe...
