In the result, the appeals of the revenue ITA Nos
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..
55A cannot be the result of an inquiry by the Assessing Officer under provisions of section 133(6) or section 142(2) - Held, yes - Whether power oj inquiry granted to an Assessing Officer under sections 133(6) and 142(2) does 110t include power to refer mutter to Valuation Officer for all enquiry by him - Held.ses." 4.4.5 It is most