2009 (8) TMI 635

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..... the Act, in respect of the assessment year 1990-91, was originally framed on January 4, 1991. On the basis of the report of the Departmental Valuation Officer in respect of investment made in the construction of building by the respondent-assessee at building material market in Maida Bazar, Kanpur, proceeding under section 147/148 of the Act, was initiated and vide his order dated December 16, 199 .....

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..... ustified in taking recourse to the provisions of under section 147/148 of the Act on the basis of the report on the Depart-mental Valuation Officer. 4. We have perused the three orders passed by the authorities filed along-with the memo of appeal as also the proviso to section 142A of the Act which is as under: "Provided that nothing contained in this section shall apply in respect of an assessm .....

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