Difficulties faced by the Valuation Officers. - Income Tax - 1516/CBDT

INSTRUCTION NO. 1516/CBDT Dated: August 7, 1983 Difficulties faced by the Valuation Officers of the Departmental Valuation Cell when appearing before Appellate Assistant Commissioner/Commissioner of Income-tax (Appeals) Income-tax Appellate Tribunal in valuation disputes have been brought to the Board's notice and after due consideration the Board have decided that the Valuation Officers should be provided with a copy of grounds of appeal and other papers in such cases sufficiently in advance of the date of hearing. This would enable them to prepare themselves well for effective presentation of their view points in appeals in such cases. 2. You are accordingly requested to kindly issue necessary instructions to all the assessing officers in your charge to provide the valuation officers concerned a copy of the grounds of appeal sufficiently in time whenever valuation disputes are involved. 3. It is also noticed that adverse orders of appellate authorities in valuation matters are examined by Commissioners of Income-tax without calling for the comments of valuation officers. It is desired that in important cases involving questions of valuations comments of concerned valuation officers should also be called for and considered.