2010 (7) TMI 306

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..... to call for a report of District Valuation Officer without first rejecting the books of account - Appeal is disposed of - 32 of 2009 - - - Dated:- 26-7-2010 - J.S. Khehar, Sudhanshu Dhulia, JJ. Mr. Arvind Vashisth, Advocate for the appellants. Mr. D. Barthwal, Advocate for the respondent. Sudhanshu Dhulia, J. The present Income Tax Appeal has been filed by the Revenue under .....

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..... 2007, ITA No. 131 of 2007, ITA No. 156 of 2007 and ITA No. 158 of 2007 in favour of the Revenue on the issue that the A.O. was justified in referring the property to the D.V.O. for valuation without rejecting the books of accounts?" The first substantial question of law has already been decided in connected appeal (Income Tax Appeal No. 9 of 2009 Commissioner of Income Tax Appeal another Vs. .....

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..... fficer under the powers vested to it under Section 131 (1) (d) read with Section 142 A of the Act had full powers to call for a report of District Valuation Officer without first rejecting the books of account. Therefore, the second substantial question of law is also decided in terms of the order passed in Income Tax Appeal No. 125 of 2007, Commissioner of Income Tax and another Vs. Bhawani Sh .....

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