TMI Blog2019 (12) TMI 922X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER ( PER : HONOURABLE MS.JUSTICE HARSHA DEVANI ) 1. Mr. B.S. Soparkar, learned advocate for the petitioner, invited the attention of the court to the reasons recorded for reopening the assessment, to submit that the Assessing Officer seeks to reopen the assessment on the ground that taking into consideration the jantri value of the land sold by the petitioner, the sale value works out at R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Reference was made to the valuation made by the Stamp Valuation Authority, who has valued the entire parcel of land at Rs. 11,17,63,400/. Reference was made to the sale deed executed in respect of the said land to point out that while the consideration price is Rs. 9,36,40,903/, the petitioner has valued the said land as per the valuation made by the Stamp Valuation Authority. 4. It was submi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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