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2007 (9) TMI 264 - HC - Income TaxTribunal accepted the contention of assessee that a reference to a Departmental Valuation Officer could be made only for the purpose of section 55A and section 269 and, therefore, the reference was invalid - Revenue has drawn our attention to section 142A which came on the statute with retrospective effect only after the order was passed by the Tribunal- held that incorporation of section 142A is an issue that ought to be considered by the Tribunal – matter remitted – however, income disclosed by assessee in return for assessment years, should not be included in block assessment
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