https://www.taxtmi.com/caselaws?id=408503 The Tribunal allowed the appeal for statistical purposes, remanding the case back to the Assessing Officer for further examination. The AO was directed to provide the assessee with a final opportunity to substantiate claims by producing the buyer and registered valuer for examination. The decision emphasized the need for factual and legal determination after giving the assessee a fair hearing. en-us Thu, 10 Jun 2021 00:00:00 +0530 Sat, 12 Jun 2021 08:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408503 The Tribunal allowed the appeal for statistical purposes, remanding the case back to the Assessing Officer for further examination. The AO was directed to provide the assessee with a final opportunity to substantiate claims by producing the buyer and registered valuer for examination. The decision emphasized the need for factual and legal determination after giving the assessee a fair hearing. Case-Laws Income Tax Thu, 10 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408503