{"id":1379,"date":"2018-06-17T12:25:30","date_gmt":"2018-06-17T12:25:30","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ito-v-estate-of-maharaja-karni-singh-bikaner-2018-64-itr-21-jodhpur-trib\/"},"modified":"2019-04-19T23:05:36","modified_gmt":"2019-04-19T23:05:36","slug":"ito-v-estate-of-maharaja-karni-singh-bikaner-2018-64-itr-21-jodhpur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-estate-of-maharaja-karni-singh-bikaner-2018-64-itr-21-jodhpur-trib\/","title":{"rendered":"ITO v. Estate of Maharaja Karni Singh Bikaner ( 2018) 64 ITR 21 \/ 166 DTR 29\/ 193 TTJ 451( Jodhpur) (Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the \u00a0Tribunal held that , \u00a0When the assessee is protesting the valuation by Stamp authority and requesting the refer to Department volition Officer , the AO is bound to make the reference to\u00a0\u00a0 Department Valuation Officer .Deletion of addition was held to be justified .( AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.50C: Capital gains &#8211; Full value of consideration &#8211; Stamp valuation- When the assessee is protesting the valuation by Stamp authority and requesting the refer to Department volition Officer , the AO is bound to make the reference to   Department Valuation Officer  , accordingly the deletion of addition was held to be justified .  [ S.45 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1379","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-mf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1379","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=1379"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1379\/revisions"}],"predecessor-version":[{"id":4985,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1379\/revisions\/4985"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1379"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1379"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1379"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}