Deed No. 1-0502-
05713/2017) respectively whereas the Set Forth Values were
Rs.4,00,000/- and Rs.33,70,000/- respectively. In case ... 1052649727(1), whereby the amount
of Rs. 3,37,000/- (Set-Forth Value) has been proposed to be modified
thereby treating
immovable properties used to be collected based on the
Consideration/value set forth in the underlying instruments of transfer. It is only
upon introduction ... immovable properties used to be collected based on
the consideration/value set forth in the underlying instruments of transfer. It is only
upon introduction
affirmed the same.
Considering these facts, we are inclined to set aside the order of ld. CIT (A) on this issue
and direct ... account of difference
between the stamp valuation and set forth value.
9. The facts in brief are that the ld. AO during the course
affirmed the same. Considering these
facts, we are inclined to set aside the order of ld. CIT (A) on this issue
and direct ... account of difference between the stamp valuation and set
forth value.
09. The facts in brief are that the ld. AO during the course
Mousumi Roy(singally).
7) That the residential flat, purchased at set forth value of Rs. 21,43,700/- was registered in the
name
intimation he has left his
assignment in the month of August, 2022 forth more the E- mail
Id and Mobile Number which was registered with ... same as Rs. 14,59,200/- difference amount in between the set
forth value and market or assessable value corresponding to
the amount of sale
Assessing Officer on
account difference between the registering value and set forth value of
the four properties treating the same as deemed income ... same
was noted in the registering set forth value at Rs.60,00,000/-.
Therefore, this is also not the case of actual purchase
difference of Rs.8,14,164/-
between consideration value and value for the purpose of stamp
duty subject to the findings ... Barma
, mentioning in his appellate order that the difference between the
set forth value and the market value for stamp duty purposes was
lower than
such instrument was registered on the basis of the
market value which was set forth in the instrument or which was ascertained by
the registering ... correctness of the market value of the property which is the
subject- matter of such instrument and which was set forth in the instrument
M/S. Paharpur Cooling Towers Ltd., , ... vs Dcit, Central Circle - 2(1), Kolkata , ... on 28