LALIT KUMAR JALAN,JALAN PHARMACEUTICALS vs. ITO WARD-1(1), CUTTACK
In the result, appeal of the assessee is allowed with the directions
ITA 335/CTK/2024[2018-19]Status: HeardITAT Cuttack17 Oct 2024AY 2018-19
Section 142(1)Section 50C
55A time limit is provided by the Act to the valuation officer for submission
of valuation report to the assessing officer. As per section 142A(6) it is
mandatory for the valuation office that he shall submit the report to the
assessing officer within a period of six months from the end of the month
in which the reference