TMI BlogReference to the DVO does not become invalid on the completion of the assessment proceedings before the...Reference to the DVO does not become invalid on the completion of the assessment proceedings before the receipt of the valuation report and that after the receipt of the valuation report after completion of the assessment proceedings, the report would become part of the record which may enable the income tax authorities to take action as permissible under the Act, such as Section 147, Section 263, appellate power under Section 250 or Section 251 etc. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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