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2010 (5) TMI 571 - ALLAHABAD HIGH COURTIncome escaping assessment - Search and seizure - Reference to valuation cell - he assessment has been made on 5-9-1984 and, therefore, section 142A of the Act is not applicable in the present case and, accordingly, the reference made by the assessing authority to the valuation cell for the determination of the cost of construction for the year under consideration was without any authority of law - the valuer's report could not be made the basis for initiation of the proceeding under section 148 of the Act - Decided in the favour of assessee
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