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Officer wishes to tax the assessee on the basis of Section 43CA of the Act, by substituting the transactional value of the sale of flats ... Stamp Duty Authorities for such purpose. He submitted that Section 43CA was inserted in the Act after the sale of the flats in question

writ petition, under challenge inter-alia is the constitutional vires of Section 43CA of the Income Tax Act, 1961. Let notice be issued upon learned