TMI BlogReopening of assessment - opinion given by the District Valuation Officer is not per se information for...Reopening of assessment - opinion given by the District Valuation Officer is not per se information for the purpose of section 147 - Thus solely on the basis of the DVO’s report, the Assessing Officer is not justified in reopening the assessment, which was, as such, scrutiny assessment u/s 143(3) - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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