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2013 (12) TMI 784 - ALLAHABAD HIGH COURT
Unexplained investment in property - reference to valuation officer - Held that:- the assessing authority could not have referred the matter to the Departmental Valuation Officer (DVO) without the books of account being rejected. - Following the decision in Sargam Cinema vs. CIT; [2009 (10) TMI 569 - Supreme Court of India], decided in favor of assessee.