2017 (3) TMI 1965

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....hri A.R. Ninawe. ORDER. PER SHAMIM YAHYA, A.M. : By way of this Miscellaneous Application the assessee seeks recall of the order of this Tribunal in ITA No. 180/Nag/2010 for assessment year 2005-06 vide order dated 18-12-2015. 2. In the miscellaneous application the assessee has agitated that in ground No. 1 pertaining to long term capital gain, provisions of section 50C were not a....

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....sing officer at Rs. 2,61,22,000/-. On the facts and circumstances of the case and in law the authorities should have taken into consideration the Registered Valuers Valuation by taking into consideration of the facts and circumstances explained by the assessee. On the facts and circumstances of the case and in law the action is not justified." 4. We find that in this ground of appeal the ass....