Smt. Kailashbai Manubhai Kahor Vs PCIT (ITAT Rajkot)
Case ke facts
Ek lady ke case me, Assessing Officer ne property ka stamp value difference properly check nahi kiya tha. Stamp value aur actual consideration me 30.84 lakh ka difference tha. PCIT ne AO ki order revise kar di ki AO ne galti se ignore kiya.
Mudda (Issue)
Kya AO ke examine na karne par revision ho sakta hai?
Faisla (Held)
ITAT ne bola AO ne property ka stamp value difference examine nahi kiya, isliye PCIT ka Section 263 wala revision sahi hai.
Practical takeaway
Agar property transaction ho to AO ko stamp value vs actual price thoroughly check karna chahiye, warna case revise ho sakta hai.
Original report: TaxGuru
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WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-14.