2010 (2) TMI 612

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..... - based on the opinion given by the District Valuation Officer - opinion of the DVO per se is not an information for the purposes of reopening assessment under section 147 of the Income-tax Act,1961 .....

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..... rmation for the purposes of reopening assessment under section 147 of the Income-tax Act, 1961. The Assessing Officer has to apply his mind to the information, if any, collected and must form a belief .....

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