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2024 (5) TMI 107 - ALLAHABAD HIGH COURTReference to Departmental valuation officer[DVO] without first rejecting the books of accounts - HELD THAT:- Provision of law empowers the assessing officer to make a reference, however, the stage for making the reference being after rejection of books of account, the decision in Sargam Cinema [2009 (10) TMI 569 - SC ORDER] holds the field. Since the essential facts with respect to making of reference have not been dealt by the Tribunal, we would not like to allow that discussion to arise before us. Accordingly, the order of the Tribunal is set aside and the matter remitted to the Tribunal to pass a fresh order keeping in mind the observations made above. Thus the Tribunal may first determine if the books of account of the assessee had been rejected before reference was made to the DVO. Only in the event the books are found to have been rejected before the reference order was made, the further issue of a edition may survive for consideration.
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