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2013 (10) TMI 710 - HC - Income TaxPower to make inquiry versus power to make reference to valuation officer u/s 133 - Reference to DVO u/s 131(1)(d) when no assessment proceedings are pending - issuance of notice under Section 147/148 on the basis of DVO's report - Held that:- The AO did not have authority to refer the matter to DVO under Section 131 (1) (d) on 15.5.1998 as no proceedings were pending on that date - Neither any return was filed nor any notice under Section 147/148 was issued by the AO to the assessee by that date. Whether a letter written by senior revenue officer to AO would make an assessment pending - Held that: Since no return of income was filed till 11.2.1998, there was no question of any assessment proceedings pending before the AO prior to that date - No other proceedings were pending for the assessment year 1997-98 - Any internal correspondence between an officer of the department to AO would not amount to pendency of the proceeding before the AO - There was no other material for recording reasons for the AO for re-opening the proceedings under Section 148 of the Act. Relying upon Smt. Amiya Bala Paul vs. Commissioner of Income Tax [2003 (7) TMI 4 - SUPREME Court] - the power of enquiry under Section 133 (6) and 142 (2) does not include the power to refer the matter to the Valuation Officer for an enquiry by the latter - If the power to refer any dispute to a Valuation Officer is available under Section 131 (1), 133 (6) and 142 (2), there was no need to specifically empower the Assessing Officer to do so under Section 55-A - It is not open to the Valuation Officer to act in his capacity as Valuation Officer otherwise than in discharge of his statutory functions - He cannot be called upon, nor would he have the jurisdiction, to give a report to the Assessing Officer under the Act except when a reference is made under and in terms of Section 55A or to a competent authority under Section 269-L – Decided against Revenue.
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