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2004 (4) TMI 52 - HC - Income TaxPresent writ application has been filed for quashing the order passed by the Assistant CIT, issuing commission with regard to the cost of construction of the residential-cum-commercial complex under section 131(1)(d) read with Order XXVI, rule 9, of the Code of Civil Procedure - whether the Assessing Officer during the course of assessment proceeding can ask the Valuation Officer to elucidate with regard to the cost of construction of the complex - though under section 55A the AO cannot call for an enquiry report, it can issue commission to a Valuation Officer in exercise of power u/s 131(1)(d) - it appears that only a commission has been issued to the Valuation Officer in exercise of power u/s 131(1)(d) and as such the submission advanced on behalf of the respondents is acceptable and the impugned order cannot be assailed – Petition dismissed
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