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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>High Court Affirms Applicability of Circular No. 455 to Property Valuation Cases Below Rs. 5 Lakhs</h1> The High Court upheld the decisions of the Income-tax Appellate Tribunals, affirming that Circular No. 455 is applicable to cases involving property ... Immovable Property, Movable Property The High Court dismissed the appeals against the orders of the Income-tax Appellate Tribunals, stating that Circular No. 455 applies to cases where property value is under Rs. 5 lakhs. The court upheld previous decisions on this matter and ruled in favor of the respondents.

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