[aaykarbhavan] Case remanded for de novo assessment as rental value of property wasn't determined as per direction given by CIT

 

Case remanded for de novo assessment as rental value of property wasn't determined as per direction given by CIT

May 1, 2014[2014] 44 taxmann.com 207 (Mumbai - Trib.)

IT: Where while making de novo assessment, Assessing Officer relied upon decision of co-ordinate bench of Tribunal but failed to take into consideration directions given by Commissioner for making necessary enquiries for determining fair rental value of property, matter was to be restored to file of Assessing Officer for de novo assessment in accordance with law

Regards

Prarthana Jalan

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