Reference to DVO under Section 142A Unlawful in absence of tangible material

Dashrathbhai G. Patel Vs DCIT (ITAT Ahmedabad)

Unlawful reference u/s Sec 142A in absence of tangible material and adopting FMV under different section 55A was in gross contradiction of law

Conclusion: Since AO had merely issued reference to DVO under s.142A without any background or reasons and the Valuation Officer, in turn, had conferred within the sweep of Section 142A and had passed an order under s.55A  without any reference therein. Thus, the jurisdictional defect in issuing firstly unlaw

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