Valuation Report u/s 142(A) Invalid Without Assessing Officer's Satisfaction; CIT(A) Influence Not Permitted.

Valuation report u/s. 142(A) – 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 - AT .....

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