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2009 (2) TMI 98 - HC - Income TaxReopening of assessment – matter referred to the Departmental Valuation Officer for valuation of cost of construction – matter can be referred to DVO only when the proceedings of assessment/reassessment are pending before the AO - when no such proceedings are pending, AO has no jurisdiction to refer to DVO - reasons recorded do not indicate that AO was in possession of any material which would permit him to form an opinion, or have ‘reason to believe’ that any income has escaped assessment
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