2016 (8) TMI 1381

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..... ficer has to give an option to the assessee to follow the course provided by law under section 50C(2). Therefore, uphold the grievance of the assessee, and remit the matter to the file of the Assessing Officer for adjudication de novo after referring the matter to the DVO under section 50C(2) - Appeal allowed for statistical purposes. - I.T.A. No. 2087/Ahd/2013 - - - Dated:- 31-8-2016 - Pramod .....

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..... f the property sold, for computation of capital gains, under section 50C of the Income Tax Act, 1961. In appeal before the learned CIT(A), the assessee s contention was that despite his request, the matter was not referred to DVO under section 50C(2) but the appeal was turned down on the ground that assessee could not substantiate his claim of having made such a request in the course of assessment .....

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