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ESTIMATES BY VALUATION OFFICER IN CERTAIN CASES SECTION 142A

Income Tax - Return of Income and Assessment Procedure - 16 - (A) Reference by the Ao to the valuation Officer for estimate of the value including fair market value of any asset, property, or investment (1) The Assessing Officer may, for the purposes of assessment or reassessment, make a reference to a Valuation Officer to estimate the value, including fair market value, of any asset, property or investment and submit a copy of report to him. (2) The Assessing Officer may make a reference to the .....

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e of the asset, property or investment after taking into account such evidence as the assessee may produce and any other evidence in his possession gathered, after giving an opportunity of being heard to the assessee. (3) If the assessee does not co-operate with the directions of the valuation Officer, he may estimate the value of the asset, property or investment to the best of his judgment (C) Time period of submitting Valuation report The Valuation Officer shall send a copy of the report of t .....

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