SHRI KRISHAN BAHADUR SAXENA,BHOPAL vs. THE ITO, WARD-2, BHOPAL

In the result, the appeal of the Assessee is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:1997-98

55A to refer for valuation of a property after the assessment is completed by the income-tax Officer. The reference becomes invalid because the purpose for which the valuation report can be utilized, namely, for completion of the assessment in conformity with the valuation report is no longer in existence, the assessment having been completed in the meantime. Bhola Nath

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed