2012 (7) TMI 1162

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Dilip Pillai,Adv., Mr. Sukun K..S. Chandele,Adv. for M/s. T.T.K. Deepak & Co.,Advs. For Respondent(s) Mr. R.P. Bhatt,Sr.Adv., Ms. Shalini Kumar,Adv. And Ms. Anil Katiyar,Adv. ORDER Since the matter has been remanded to Commissioner of Income Tax (Appeals), we direct that Authority to also consider the case of the assessee, as urged in clause (B) at Pages 16-18 of I.A. No.1/2012, which reads a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the property in question, the valuation of the property as stated in the Sale Deeds ought not in law to have been accepted? XIV. Whether the impugned order of remand not having addressed and applied, as it ought to have been, the mandatory provisions of Section 50-C, does not suffer from patent illegality and material irregularity? XV. Whether Section 50-C of the Income-tax Act, 1961 and t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rt to the provisions of Sections 33 and 37 of the Kerala Stamp Act, 1959 pari materia with the provisions of Sections 33,37, etc. of the Indian Stamp Act, 1899 governing the procedure of impounding and reference to the Collector for determination of proper stamp duty payable, on presentment before it of an insufficient stamped document? XVII. Whether the provisions of Section 55-A does not spell....