https://www.taxtmi.com/caselaws?id=303867 The Tribunal remanded the case back to the Assessing Officer (AO) to refer the matter to the District Valuation Officer (DVO) for determining the fair market value before making additions under Section 43CA. The AO's failure to consult the DVO despite discrepancies between sale and stamp duty values led to the Tribunal setting aside the Commissioner of Income Tax (Appeals) order and allowing the appeal for statistical purposes, granting the assessee the opportunity to provide additional evidence. en-us Tue, 08 Sep 2020 00:00:00 +0530 Sun, 21 Aug 2022 19:59:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303867 The Tribunal remanded the case back to the Assessing Officer (AO) to refer the matter to the District Valuation Officer (DVO) for determining the fair market value before making additions under Section 43CA. The AO's failure to consult the DVO despite discrepancies between sale and stamp duty values led to the Tribunal setting aside the Commissioner of Income Tax (Appeals) order and allowing the appeal for statistical purposes, granting the assessee the opportunity to provide additional evidence. Case-Laws Income Tax Tue, 08 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303867