TMI Blog2018 (8) TMI 1738X X X X Extracts X X X X X X X X Extracts X X X X ..... are to be adjudicated on the merits by recalling the above order. The appeal is accordingly recalled and is fixed for hearing on 10/09/2018. As this date was noted by both the counsels, no notice of hearing is required to be issued. - M.A. No. 67/Hyd/2018 And ITA No. 229/Hyd/2017 - - - Dated:- 10-8-2018 - SHRI P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue or made any submission for selling at a lower price than SRO value, we do not see any reason to interfere with C.I.T(A) s order. In this regard, the appellant most humbly and respectfully submits that the counsel for the appellant never stated, during the course of hearing that the grounds are not pressed nor gave in writing to that effect, as the said grounds are based on facts of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... @ ₹ 1,000/- per square yard i.e. double the value fixed by the SRO, on 01-07-2005. The assessee also received an amount of ₹ 1,55,500/- as advance on 09-07-2005 and the balance of R. 7,00,000/- was received in installments as per the agreement (Pages 85 to 88 of the Paper Book already submitted). As the actual sale consideration received was much more than the Stamp Duty Value under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that the rectification of mistakes, which are apparent from record may be considered by recalling the said order. 4. Ld. DR, on the other hand, objected the submission of the ld. AR and submitted that there is no mistake apparent on record and supported the adjudication on merits. 5. Considered the rival submissions and perused the material on record. In our view, ground Nos. 5, 6 7 ra ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
