https://www.taxtmi.com/caselaws?id=75011 The Court allowed the writ petition, setting aside the order under section 269UD(1A) of the Income-tax Act, 1961. The decision was based on the lack of comparability in the properties considered for valuation and the flawed analysis by the Appropriate Authority. The Court highlighted discrepancies in valuation due to location, amenities, and pricing differences, ultimately invalidating the order. The impugned order was revoked as the Authority failed to properly consider relevant factors, leading to the Court's decision in favor of the petitioner. en-us Mon, 22 Jun 2009 00:00:00 +0530 Tue, 16 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75011 The Court allowed the writ petition, setting aside the order under section 269UD(1A) of the Income-tax Act, 1961. The decision was based on the lack of comparability in the properties considered for valuation and the flawed analysis by the Appropriate Authority. The Court highlighted discrepancies in valuation due to location, amenities, and pricing differences, ultimately invalidating the order. The impugned order was revoked as the Authority failed to properly consider relevant factors, leading to the Court's decision in favor of the petitioner. Case-Laws Income Tax Mon, 22 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75011