Reference u/s 142A is exclusive prerogative of AO

CA Prarthana Jalan Hon’ble Hyderabad ITAT has in the case of Dr. G. Premalatha v/s DCIT has categorically held that the CIT(A) had no jurisdiction in appeal proceedings to call for a valuation report, which is the exclusive  prerogative of the AO. The Hon;ble bench has held that Reference u/s 142A is not allowed after assessment or re-assessment. The AO has no jurisdiction to invoke section 142A after assessment or reassessment. Likewise the CIT(A) also ceases to have any jurisdiction to press sec. 142A into service either himself directly or indirectly through the AO. In any case, the ...