In the result, both appeal preferred by the revenue (ITA No
Bench: Shri P. M. Jagtap & Shri A. T. Varkey]
142A and ending with the date on which the report of the Valuation Officer is received by the Assessing Officer; or (vi) the period (not exceeding sixty days) commencing from the date on which the Assessing Officer received the declaration under sub-section (1) of section 158A and ending with the date on which the order under sub-section