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Del. HC: Reopening Assessment on Basis of Estimation Report by DVO isn’t Sustainable - (12 Sep 2024)

DIRECT TAXATION

Delhi High Court has observed that report/estimate of the Valuation Officer cannot be the sole ground for re-opening assessment under Section 148 of Income Tax Act, 1961.

Tags : DELHI HIGH COURT   VALUATION OFFICER   S. 148 OF IT ACT   ESTIMATION REPORT  

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