https://www.taxtmi.com/caselaws?id=64083 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s order on all issues. The proviso to section 142A applies only to concluded assessments made on or before 30th September 2004, and pending cases are subject to the retrospective application of section 142A. The CIT(A)'s findings on the DVO's valuation errors and the deletion of the addition under section 68 were found to be justified and uncontroverted. en-us Mon, 27 Dec 2004 00:00:00 +0530 Thu, 03 Feb 2011 16:38:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64083 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s order on all issues. The proviso to section 142A applies only to concluded assessments made on or before 30th September 2004, and pending cases are subject to the retrospective application of section 142A. The CIT(A)'s findings on the DVO's valuation errors and the deletion of the addition under section 68 were found to be justified and uncontroverted. Case-Laws Income Tax Mon, 27 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64083