Reference made to Valuation Officer u/s 142A(1) - AO merely ...

Valuation Officer reference invalid as Assessing Officer followed superior's directive without independent decision u/s 142A(1).

February 23, 2014

Case Laws Income Tax HC

Reference made to Valuation Officer u/s 142A(1) - AO merely acted under the directives of the superior and did not, on his own application of mind, desire to call for the report - reference is not valid - HC

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Reference made to Valuation Officer u/s 142A(1) - AO merely ...

Valuation Officer reference invalid as Assessing Officer followed superior's directive without independent decision u/s 142A(1).

February 23, 2014

Case Laws Income Tax HC

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