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Case Law Details

Case Name : Pr.l CIT Vs Late Shantaben P. Patel (Gujarat High Court)
Appeal Number : Tax Appeal No. 1204 of 2018
Date of Judgement/Order : 08/10/2018
Related Assessment Year : 2011-12
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Pr. CIT Vs Late Shantaben P. Patel (Gujarat High Court)

In this case Since assessee had relied on the estimate made by the Registered Valuer for the purpose of supporting its value of the asset, any such situation would be governed by clause (a) of section 55A and AO could not ha

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