Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble
6 ITA NO.3135& 3136/MUM/2019 (A.Y: 2009-10) M/s. ACC Limited by assessee in return of income based upon registered valuer’s report. On perusal of reasons’ recorded, it is apparent that AO has issued notice u/s 148 of the Act based upon such DVO’s report and no other evidences are available with Assessing Officer to justify reassessment proceedings