https://www.taxtmi.com/caselaws?id=446517 ITAT Amritsar allowed the appeal for statistical purposes and remanded the matter to CIT(A) regarding addition under section 69B for difference in construction valuation of Rs. 7,37,200/-. The tribunal held that CIT(A) failed to dispose of assessee's objections on DVO's valuation report and did not consider documentary evidence or address jurisdictional challenges against DVO. The order violated principles of natural justice by not adjudicating on merits despite assessee's submissions and supporting documents. CIT(A) was directed to re-examine the construction valuation issue afresh after considering all relevant submissions and documents. en-us Wed, 21 Jun 2023 00:00:00 +0530 Wed, 06 Dec 2023 08:58:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446517 ITAT Amritsar allowed the appeal for statistical purposes and remanded the matter to CIT(A) regarding addition under section 69B for difference in construction valuation of Rs. 7,37,200/-. The tribunal held that CIT(A) failed to dispose of assessee's objections on DVO's valuation report and did not consider documentary evidence or address jurisdictional challenges against DVO. The order violated principles of natural justice by not adjudicating on merits despite assessee's submissions and supporting documents. CIT(A) was directed to re-examine the construction valuation issue afresh after considering all relevant submissions and documents. Case-Laws Income Tax Wed, 21 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446517