2021 (2) TMI 535

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..... mdar, 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. 147 of the Income Tax Act, 1961 [in short, 'the Act']. Heard both the parties. Case files peru .....

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..... 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) a reference to the DVO is mandatory in Sec. 50C proceedings even if the assessee concerned fails to agitate the s .....

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