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HomeDirect TaxAO Can Substitute Sale Value Disclosed In Registered Sale Deeds Where There...

AO Can Substitute Sale Value Disclosed In Registered Sale Deeds Where There Is Evidence Of Understatement: Punjab & Haryana High Court

Direct Tax

Published on

By Mariya Paliwala
Punjab & Haryana High Court

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The Punjab and Haryana High Court has upheld the jurisdiction of the Assessing Officer to substitute the sale value disclosed in registered sale deeds where there is evidence of understatement.  The Bench of Justice Jagmohan Bansal and Justice Amarinder Singh Grewal has observed that  the Department had relied on multiple pieces of evidence. These included…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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