https://www.taxtmi.com/caselaws?id=178642 The Tribunal found that the AO was not justified in substituting the sale consideration with the DVO's valuation as the difference was less than 10%. Valuation being an estimation, the Tribunal set aside the CIT(A)'s order and directed the AO to consider the sale consideration of Rs. 19 lakhs as disclosed by the assessee. The appeal by the assessee was allowed. en-us Tue, 12 Jan 2010 00:00:00 +0530 Tue, 22 Aug 2023 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178642 The Tribunal found that the AO was not justified in substituting the sale consideration with the DVO's valuation as the difference was less than 10%. Valuation being an estimation, the Tribunal set aside the CIT(A)'s order and directed the AO to consider the sale consideration of Rs. 19 lakhs as disclosed by the assessee. The appeal by the assessee was allowed. Case-Laws Income Tax Tue, 12 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178642