Reference to DVO without rejection of books is invalid

ITAT JODHPUR BENCH Prithavi Raj Bohra v. Income-tax Officer, Jalore IT Appeal No. 429 (Ju.) of 2010 [ASSESSMENT YEAR 2005-06] Date of pronouncement:  17.07.2012 ORDER R.K. Gupta, Judicial Member This is an appeal by assessee against the order of the ld. CIT(A), Jodhpur dated 12-05-2010 for the assessment year 2005-06. 2.1 Various grounds have been taken by the assessee in his appeal. Ground No 2 is against upholding the action of the AO taken u/s 142A of the Act. 2.2 In this case, the proceedings u/s 147/148 were taken. Before completion of the assessment, the AO referred th...