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INCOME TAX APPELLATE TRIBUNAL (INDORE BENCH)
DEVYANI DEEPAK RAWTAL NAGPUR – Appellant
Versus
ITO(IT&TP) BHOPAL BHOPAL – Respondent
, , आयकर अपीलीय अिधकरण इंदौर (cid:586)ायपीठ इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.129/Ind/2025 Assessment Year:2016-2017 Devyani Deepak Rawtal, ITO (IT & TP)
Flat No.F-1201 Godrej Bhopal Anandam World City, /
बनाम Model Mill Compound, Vs.
Ganesh Perth, Nagpur (Assessee/Appellant) (Revenue/Respondent)
PAN: AJDPR3678M Assessee by Ms. Madhura Pai, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 14.01.2026 Date of Pronouncement 03.02.2026 आदेश / O R D E R Per B.M. Biyani, A.M.:
Feeling aggrieved by final order of assessment bearing DIN: ITBA/AST/S/147/2024-25/1071274337(1) dated 17.12.2024 passed by learned ITO (IT&TP), Bhopal [“AO”] u/s 147 r.w.s. 144/144C(13) of the Income-tax Act, 1961 [“the Act”], pursuant to the directions dated 28.11.2024 issued by learned Dispute Resolution Panel-2, Mumbai [“DRP”] u/s 144C(5) of the
Court affirmed that for assessing income, stamp duty valuation prevails under Section 56(2)(vii)(b)(ii) to counteract under-reporting in property transactions.
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