Case Law Details
Case Name : Dashrathbhai G. Patel Vs DCIT (ITAT Ahmedabad)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Ahmedabad
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Dashrathbhai G. Patel Vs DCIT (ITAT Ahmedabad)
Unlawful reference u/s Sec 142A in absence of tangible material and adopting FMV under different section 55A was in gross contradiction of law
Conclusion: Since AO had merely issued reference to DVO under s.142A without any background or reasons and the Valuation Officer, in turn, had conferred within the sweep of Section 142A and had passed an order under s.55A without any reference therein. Thus, the jurisdictional defect in issuing firstly unlaw
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