TMI Blog2008 (2) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... g Officer under Section 143 and not under Section 144 or 145. In such circumstances, in our view, may be that Section 142A has been introduced w.e.f. 1992, but then Section 142A also provides for making reference to the Valuation Officer, where, an estimate of value of any investment referred to in Section 69, or Section 69B, or the value of any bullion, jewellery, or other valuable article referr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... empower the Assessing Officer in each and every case of regular assessment, as of routine, to refer the matter to Valuation Officer. Obviously on the very face of language of Section 142A, the recourse is applicable, only in cases referred to in Section 69, 69A, and 69B. In that view of the matter, we do not find any error in the findings of the learned Tribunal. The appeal is, therefore, di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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