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AO while in the reassessment proceedings, refused the new valuation report, on the ground however report wasn’t filed while in the brand-new analysis process, and you may taxed the fresh new advanced built-up by invoking sec 56(2)(viib).

Although not, the determining officer did not deal with these submission of your assessee and you may additional forty% from part commission received facing selling from homes, to your full money of your own assessee as unexplained money you/s 69 of your Operate to your defensive basis

(a)(ii) to sec. 56(2)(viib), and achieving substantiated the fresh reasonable market value from shares predicated on valuation statement, as to your time from issue of offers, there’s absolutely no scope so you can invoke terms regarding sec 56(2)(viib) to taxation display premium collected besthookupwebsites.org/megafuckbook-review/ for the facts out-of offers. (tovább…)

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