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2017 (1) TMI 1832 - HC - Income TaxValidity of additions based on valuation report - Referring the matter to DVO without first rejecting the books of account - Whether ITAT erred in holding that the books of account has to be rejected before referring to the D.V.O. u/s 142A? - HELD THAT:- A similar question has already been decided by this Court against Revenue in M/s Sahyog Jan Kalyan Samiti, Kanpur) decided [2016 (9) TMI 1668 - ALLAHABAD HIGH COURT]following Supreme Court judgment in Sargam Cinema [2009 (10) TMI 569 - SC ORDER] wherein held Matter could not refer to the Departmental Valuation Officer without the books of account being rejected. Decided in favour of assessee.
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