Reasons recorded after order of reference for valuation of the ...
Section 55A Clause (b) Inapplicable: Initial Opinion Formation Required Before Valuer's Recorded Reasons Can Be Considered.
February 11, 2014
Case Laws Income Tax AT
Reasons recorded after order of reference for valuation of the registered valuer is not the substitute of pre-decisional formation of opinion – thus, there is no applicability of clause (b) of section 55A which is meant for other purpose - AT
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