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2013 (9) TMI 969 - DELHI HIGH COURT
Addition solely on the basis of Departmental valuation report – Held that:- Relying upon the decisions in the case of Commissioner of Income Tax vs. Navin Gera [2010 (8) TMI 194 - Delhi High Court], CIT vs. Suraj Devi [2010 (8) TMI 217 - Delhi High Court], it has been held that addition cannot be justified solely relying upon the valuation report – Decided against the Revenue.