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        Case ID :
        Income Tax

        Revision u/s 263 based on DVO's report received after assessment...

        Tax Revision Invalidated Due to DVO's Late Report and Lack of Assessee Hearing, Violating Natural Justice Principles.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Revision u/s 263 based on DVO's report received after assessment culmination was invalid as per section 142A(4), DVO failed to provide opportunity of being heard to assessee. Section 142A(6) mandates DVO to send report within six months, which was violated. Report barred by limitation is non-est, cannot be basis for revision u/s 263. Principle of mandatory compliance of 'shall' upheld in B.K. Khanna case. Reliance Jute case held failure to follow prerequisite conditions renders valuation incompetent. Non-disposal of objections to DVO's report by PCIT in revision violates natural justice. DVO's report beyond statutory time limit u/s 142A(6) is against law's mandate, hence revision u/s 263 based on such report unjustified. Assessee's appeal allowed.
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