https://www.taxtmi.com/caselaws?id=417070 The Tribunal dismissed one appeal due to a significant filing delay but allowed another appeal finding an error in the valuation of property by the CIT(A). The Tribunal emphasized equal treatment of co-owners and directed rectification under Section 154, aligning with principles from a previous case involving joint owners. The appeals were disposed of based on consistent application of principles, with one appeal dismissed and the other allowed to achieve the same result for the assessee as in related cases. en-us Mon, 10 Jan 2022 00:00:00 +0530 Thu, 13 Jan 2022 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417070 The Tribunal dismissed one appeal due to a significant filing delay but allowed another appeal finding an error in the valuation of property by the CIT(A). The Tribunal emphasized equal treatment of co-owners and directed rectification under Section 154, aligning with principles from a previous case involving joint owners. The appeals were disposed of based on consistent application of principles, with one appeal dismissed and the other allowed to achieve the same result for the assessee as in related cases. Case-Laws Income Tax Mon, 10 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417070