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2003 (9) TMI 20 - HC - Income TaxPower of Assessing Officer under section 131 – Held that the power of Assessing Officer under section 131 is distinct from and does not include the power to refer a matter to the Valuation Officer under section 55A - this writ petition is allowed. A writ of prohibition as prayed for is issued to the Assistant Valuation Officer. - A writ is also issued to the Assessing Officer not to rely on the report of the Valuation Officer/Assistant Valuation Officer.
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