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    <title>2018 (5) TMI 1768 - ITAT AHMEDABAD</title>
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    <description>The appeal challenging the order under section 143(3) r.w.s 147 for AY 2012-2013, regarding additions under section 50C for computing capital gains, was allowed for statistical purposes. The Tribunal remitted the matter to the Assessing Officer to refer the valuation to the Departmental Valuation Officer and make a fresh assessment based on the report and after hearing the assessee. The decision emphasized fairness and adherence to legal procedures, with the matter being returned to the Assessing Officer for reevaluation based on the Departmental Valuation Officer&#039;s report.</description>
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      <description>The appeal challenging the order under section 143(3) r.w.s 147 for AY 2012-2013, regarding additions under section 50C for computing capital gains, was allowed for statistical purposes. The Tribunal remitted the matter to the Assessing Officer to refer the valuation to the Departmental Valuation Officer and make a fresh assessment based on the report and after hearing the assessee. The decision emphasized fairness and adherence to legal procedures, with the matter being returned to the Assessing Officer for reevaluation based on the Departmental Valuation Officer&#039;s report.</description>
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