2025 (3) TMI 1707

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....HWAR CHIDARA (AM) :- In the above captioned appeal, the appellant tool the following grounds of appeal to be adjudicated by the ITAT :- 1. On the facts and circumstances of Appellant's case and in law the Id. CIT(A) erred in confirming the action of the Id. A.O. in making addition without referring the case for valuation before the DVO as per section 50C of the Income Tax Act, 1961....

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.... valuation report submitted by the appellant during assessment proceedings. The appellant claims that the property in question also was not referred to the DVO by Ld. AO despite his specific request and made the addition in terms of section 56(2)(x) of the I.T. Act. 3. Aggrieved by the order of Ld. AO, an appeal was filed by the appellant before Ld. CIT(A) who has confirmed the addition after d....