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    <title>2021 (8) TMI 804 - ITAT ALLAHABAD</title>
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    <description>The appeal was allowed for statistical purposes, remanding the determination of fair market value of the property to the Assessing Officer. The reassessment under section 143(3) read with section 147 and the validity of the notice under section 148 were upheld. The issue of the ex-parte order was moot due to the remand. The order was pronounced on 13.08.2021 through video conferencing at Allahabad.</description>
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      <description>The appeal was allowed for statistical purposes, remanding the determination of fair market value of the property to the Assessing Officer. The reassessment under section 143(3) read with section 147 and the validity of the notice under section 148 were upheld. The issue of the ex-parte order was moot due to the remand. The order was pronounced on 13.08.2021 through video conferencing at Allahabad.</description>
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