[aaykarbhavan] AO can’t ask DVO to ascertain cost of construction of a project if no assessment was pending against assessee

AO can't ask DVO to ascertain cost of construction of a project if no assessment was pending against assessee

March 22, 2014[2014] 42 taxmann.com 373 (Allahabad)

IT: In absence of pendency of assessment proceedings against assessee, Assessing Officer did not have authority to issue commission to DVO under section 131(1)(d) in order to ascertain cost incurred by assessee on construction of a commercial complex

 

Regards

Prarthana Jalan

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