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 basic pre-requisite of sec. 142A is satisfaction of the AO. When the AO makes a reference at the behest of the CIT(A), the valuation report so obtained has no legal validity and has to be ignored. 22. Hence we are of the opinion that in the present case, as the assessment is already completed, the Assessing Officer has no jurisdiction to make the reference u/s. 142A of the Act. In view of the specific language of section 142A, the CIT(A) has clearly overstepped his jurisdiction and hence the order of enhancement by the CIT(A) has no legal sanction and is, therefore, deleted. This issue is decided in favour of the assessee.