ITAT: Non-Compliance of Valuation Will Not Render Assessment Erroneous if Sale is Under SARFEASI Act - 15.07.2022

Income Tax Appellate Tribunal (ITAT), Delhi bench has held that an assessment order cannot be held as “erroneous” for failure to comply with the provisions of Section 50C of the Income Tax Act, 1961 if the sale of property was made under the SARFEASI Act.

Tags : ITAT Valuation SARFEASI

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