2021 (2) TMI 535

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vehement contention that no such reference prayer came in the course of assessment at these assessees' behest. We find no merit in the Revenue's instant technical arguments. Hon'ble Calcutta high court decision Sunil Kumar Agarwal Vs. CIT [ 2014 (6) TMI 13 - CALCUTTA HIGH COURT] holds that Section 50(C)(2) a reference to the DVO is mandatory in Sec. 50C proceedings even if the assess .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a, Member (J) For the Appellant : Mohd. Afzal, AR For the Respondents : Rohit Mujumdar, DR ORDER S.S. Godara, Member (J) These three assessees' appeals are for A.Y. 2009-10 arises from the CIT(A)-1, Hyderabad's order dated 25-02-2019 passed in appeal Nos. 0474, 0475 0476/16-17/ITO, Ward-8(2), Hyderabad/CIT(A)-1/Hyd/2018-19, involving proceedings u/s. 143(3) r.ws. 14 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... utory reference to the DVO u/s. 50C(2) of the Act. 4. The Revenue at this stage raised the vehement contention that no such reference prayer came in the course of assessment at these assessees' behest. We find no merit in the Revenue's instant technical arguments. Hon'ble Calcutta high court decision Sunil Kumar Agarwal Vs. CIT [ (2014) 372 ITR 83] (Cal) holds that Section 50(C)(2) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X