The Principal Commissioner of Income-tax, Puducherry v. A.Rahamadunnisa
|The Principal Commissioner of Income-tax, Puducherry
|HIGH COURT OF MADRAS
|Date of Order
|registered valuer • valuation report • fresh evidence • property • income
|Appellant Vs Smt.A.Rahamadunnisa ...Respondent APPEAL under Section 260A of the Income Tax Act, 1961 against the order dated 10.5.2019 made in ITA.No. 191/Chny/2019 on the file of the Income Tax Appellate Tribunal, Chennai A Bench for the assessment year 2010-11. The appeal has been admitted on 10.12.2019 on the following substantial questions of law : i. Is not the order of the Appellate Tribunal perverse by relying upon the valuation report dated 08.4.2019 of the registered valuer, which is inaccurate, deficient and incomplete without giving any basis for the adoption of higher rate of Rs.290/- per sq. Whether the Appellate Tribunal is justified in accepting the fresh evidence produced by the assessee namely registered valuer s report dated 08.4.2019 by ignoring Rule 46A of the Income Tax Rules, 1962 and without providing a fair opportunity to the Assessing Officer 4. 1018 of 2019 and by judgment dated 09.7.2019 PCIT Vs. S.Sithik Ali, the said appeal filed by the Revenue was dismissed and the questions of law were answered against the Revenue. Following the judgment dated 09.7.2019 in TCA.No. 1017 of 2019, the above tax case appeal is dismissed and the questions of law were answered against the Revenue.