Supreme Court · 2003 INSC 304 · Decided 7 July 2003
SMT. Amiyha Bala Paul v. Commissioner of Income Tax, Shillong
- Court
- Supreme Court of India
- Citation
- 2003 INSC 304 · [2003] SUPP. 1 S.C.R. 388
- Case number
- CIVIL APPEAL No. 4657/2000
- Decided
- 7 July 2003
- Bench
- RUMA PAL, B.N. SRIKRISHNA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- CPC; Income Tax Act Section 55A, 116, 120, 131
Headnote
Income Tax Act, 1961; Sections 55A, 116, 120, 131(/), 133(6) and 142(2): Assessee filed return disclosing certain investment on construction of C a house in two consecutive assessment years-Assessing Officer referring the matter of valuation of construction cost to Valuation Officer-Assessment of by the Appellate Authority-Tribunal allowed the appeal holding that the Assessing Officer could not refer such matter to the Valuation Officer-On Reference High Court held that the D authority possess ample power under the provisions of the Act to refer such a matter to the Valuation
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