The Commissioner of Income Tax Versus Subhash Sharma - Income Tax - DELHI HIGH COURT - HC - Validity of reassessment u/s 147 - On the basis of DVO s report - Held that - The reasons recorded by the AO for reopening of assessment only refer to the valuation report and not application of mind or belief formed by the Assessing Officer - Following ACIT versus Dhariya Construction Company 2010 (2) TMI 612 - Supreme Court of India - Decided against Revenue. Excess exemption u/s 54F - Held that - The................................... Income Tax - Case Laws
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