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    <title>2013 (9) TMI 684 - ALLAHABAD HIGH COURT</title>
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    <description>The Tribunal held that the Assessing Officer (A.O.) erred in rejecting books of account before referring the case to the Departmental Valuation Officer (DVO) for property valuation, citing relevant case law. Additionally, the A.O.&#039;s actions concerning benefits under section 11/10(23C) were found to be in violation of legal principles, leading to the dismissal of the income tax appeal and setting aside of orders passed by the A.O. and CIT (A).</description>
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      <description>The Tribunal held that the Assessing Officer (A.O.) erred in rejecting books of account before referring the case to the Departmental Valuation Officer (DVO) for property valuation, citing relevant case law. Additionally, the A.O.&#039;s actions concerning benefits under section 11/10(23C) were found to be in violation of legal principles, leading to the dismissal of the income tax appeal and setting aside of orders passed by the A.O. and CIT (A).</description>
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