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of <h1>Tax Case Update: Court Rules Family Ties Affect Property Valuation Under Income Tax Law.</h1> <h3>MAHENDRA GALA Versus INCOME TAX OFFICER WARD 22 (3) (1) & ORS</h3> MAHENDRA GALA Versus INCOME TAX OFFICER WARD 22 (3) (1) & ORS - TMI The Supreme Court continued the stay of further proceedings under Section 148 of the Income Tax Act, 1961. The Court noted that the relationship between the vendor and vendee is that of mother and son, making the circle rate irrelevant for invoking Section 50C of the Act. Counter affidavit/reply due in 3 weeks, with rejoinder due 3 weeks after. Case to be re-listed in the week commencing 11 November 2024.
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