Wednesday, November 19, 2014

[aaykarbhavan] No reference to Valuation Officer to ascertain undisclosed investment unless AO had rejected books of account



 

No reference to Valuation Officer to ascertain undisclosed investment unless AO had rejected books of account

November 19, 2014[2014] 50 taxmann.com 94 (Gujarat)/[2014] 365 ITR 470 (Gujarat)
IT : Where Assessing Officer made a reference to Valuation Officer without rejecting books of account of assessee, addition under section 69B was to be deleted
Regards
Prarthana Jalan


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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>


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