In the result, the appeals of the assessee are allowed and the appeals of
Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15
269 1TR 260. It was submitted that the ITAT, Kolkata in Machinery Agencies (India) v. Deputy Commissioner of Income Tax in [2012] 27 taxmann.com 168 (Kolkata-Trib) held that if the DVO report, which was received subsequent to the assessment order, was to be accepted, then the concept of finality of assessment will have to be buried deep and time