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Gujarat HC Quashes Section 263 Notice as AO’s DVO-Based Valuation Was Plausible
Case Law Details
- Case Name
- Dilip Patel Vs PCIT (Central) (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
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- Courts
- All High Courts, Gujarat High Court
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Dilip Patel Vs PCIT (Central) (Gujarat High Court)
In , the Gujarat High Court quashed notices issued under Section 263 of the Income Tax Act, 1961, by which the Principal Commissioner sought to revise an assessment order passed under Section 153C read with Section 143(3) for AY 2019-20.
The case arose from a search conducted on 15.10.2019 in the case of “Land Broker & Financier Group,” during which an MoU relating to sale of land was found in the mobile phone of a broker, Mr. Dhaval Teli. The MoU reflected a proposed transaction value of Rs.39.32 crore for land situat...
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