https://www.taxtmi.com/caselaws?id=118287 The Tribunal upheld the validity of proceedings initiated under section 147, dismissed the applicability of section 45(4) for capital gains on the revaluation of tenancy rights, and dismissed the ground regarding the levy of interest under section 234B as consequential. The appellant's appeal was partly allowed. en-us Wed, 17 May 2006 00:00:00 +0530 Fri, 29 Jun 2012 16:36:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118287 The Tribunal upheld the validity of proceedings initiated under section 147, dismissed the applicability of section 45(4) for capital gains on the revaluation of tenancy rights, and dismissed the ground regarding the levy of interest under section 234B as consequential. The appellant's appeal was partly allowed. Case-Laws Income Tax Wed, 17 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118287