[aaykarbhavan] failure of a.o to invoke provisions of sections 69, 69A or 69B of the Act and in the process desired to obtain the estimate of unexplained investment or expenditure and for which purpose DVO's report was called, reference to the valuer is not permissible

Me And Mummy Hospital Vs ACIT

Income tax - Sections 69, 69A, 69B, 142A - Whether when neither from the order of reference nor from any other material, the Revenue could point out that AO had invoked the provisions of sections 69, 69A or 69B of the Act and in the process desired to obtain the estimate of unexplained investment or expenditure and for which purpose DVO's report was called, reference to the valuer is not permissible. - Assessee's petition allowed : GUJARAT HIGH COURT

 

Regards

Prarthana Jalan

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