This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Gujarat HC Dismisses Tax Appeal as DVO Reference Was Not Permissible Under Pre-2012 Section 55A
Case Law Details
- Case Name
- PCIT Vs Shantaben P. Patel (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
PCIT Vs Shantaben P. Patel (Gujarat High Court)
The Gujarat High Court considered a tax appeal filed by the Revenue against the order of the Income Tax Appellate Tribunal dated 02.04.2018. The issue arose in relation to Assessment Year 2011-12 and concerned the deletion of an addition of ₹13,97,290 made on account of Long-Term Capital Gains.
The question before the Court was whether the Tribunal had erred in deleting the addition and whether the Assessing Officer was justified in making a reference to the District Valuation Officer (DVO) for determining the fair market value of an asset as o...





