{"id":1820,"date":"2018-07-23T09:24:41","date_gmt":"2018-07-23T09:24:41","guid":{"rendered":"http:\/\/itatonline.org\/digest\/jaddish-narayan-sharma-v-ito-2018-65-itr-194-jaipur-trib-2\/"},"modified":"2019-05-07T11:27:57","modified_gmt":"2019-05-07T11:27:57","slug":"jaddish-narayan-sharma-v-ito-2018-65-itr-194-jaipur-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jaddish-narayan-sharma-v-ito-2018-65-itr-194-jaipur-trib-2\/","title":{"rendered":"Jagdish Narayan Sharma v ITO ( 2018) 65 ITR 194 \/ 194 TTJ 825\/(2019) 174 DTR 25 (Jaipur) (Trib)"},"content":{"rendered":"<p>Tribunal held that, assessee neither objected to value determined by Sub-Registrar nor requested the AO for referring to Valuation Officer. Accordingly the AO was justified in bringing to tax deemed sale consideration as per the Stamp duty authority instead of the actual sale consideration claimed by assessee . Tribunal also held that AO can not invoke provisions of S. 50C(2) suo motu. <b>\u00a0\u00a0<\/b>( AY. 2006 -07 , 2008-09) <b>\u00a0<\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 50C : Capital gains &#8211; Full value of consideration &#8211; Stamp valuation \u2013 Assessee neither objected to value determined by Sub-Registrar nor requested the AO for referring to Valuation Officer \u2013 AO was justified in bringing to tax deemed sale consideration as per the Stamp duty authority instead of the actual sale consideration claimed by assessee- AO can not invoke provisions of S. 50C(2) suo motu.[ S.45 , 50C(2)  ]<\/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-1820","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-tm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1820","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=1820"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1820\/revisions"}],"predecessor-version":[{"id":5399,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1820\/revisions\/5399"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1820"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1820"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1820"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}