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HC on adoption of Guideline value to determine value of a property under Gift Tax Act
Case Law Details
- Case Name
- S.K.R. Viswanathan Vs Gift-Tax Officer (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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S.K.R. Viswanathan Vs. Gift-Tax Officer (Madras High Court)
These appeals have been filed by the assessee under Section 260A of the Gift Tax Act [“the Act” for brevity] against the orders passed by the Income Tax Appellate Tribunal [hereinafter referred to as “the Tribunal”], ‘C’ Bench, Chennai in G.T.A.Nos.13 & 14/Mds/2002 dated 20.06.2008 for the assessment year 1991-92.
2. T.C.A.No.1214 of 2009 is the lead case as it is an appeal which flows from the assessment order and T.C.A.No.982 of 2009 is as against the order of penalty.
3. T.C.A.No.1214 of 2009 was adm...
