(Per : HONOURABLE MR.JUSTICE V. M. SAHAI)
1. We have heard Mr. Bhargav, learned counsel holding brief of Mr. R.K.Patel, learned counsel appearing for the appellant.
2. Admit. We formulate the substantial question of law as under :
"(A) Whether on facts the Tribunal has substantially erred in law in not upholding the contention of the appellant that reference to the Department Valuation Officer by the Assessing Officer for making the addition of Rs.
31,81,130/- under section 69B of the Act is HC-NIC Page 1 of 2 Created On Wed Jun 22 02:18:20 IST 2016 TAXAP/870/2011 2/2 ORDER illegal and void ab-initio it being without jurisdiction in light of Apex Court decision at 328 ITR 513 ?".
3. Issue notice to respondent. Paper book be filed within three months.
[V.M.SAHAI, J.] [N.V.ANJARIA, J.] cmjoshi HC-NIC Page 2 of 2 Created On Wed Jun 22 02:18:20 IST 2016