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Case Law Details

Case Name : Nirmala Venkatapathy Vs ITO (ITAT Chennai)
Related Assessment Year : 2010-11
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Nirmala Venkatapathy Vs ITO (ITAT Chennai)

Introduction: The recent case of Nirmala Venkatapathy Vs ITO, adjudicated by the Income Tax Appellate Tribunal (ITAT) in Chennai, delves into the critical issue of referencing the District Valuation Officer (DVO) in tax assessments when the taxpayer’s declared asset value surpasses the Fair Market Value (FMV). This article provides an in-depth analysis of the case, the arguments presented, and the implications of the tribunal’s decision.

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