https://www.taxtmi.com/circulars?id=9528 A reference under section 16A(1) to a Valuation Officer is statutorily permissible only for the purpose of completing an assessment that is pending; if assessment proceedings are not pending, any reference to the Valuation Cell must be on a non-statutory basis and officers are directed to apply section 16A(1) only for assessment years with pending proceedings. en-us Fri, 18 Nov 1983 00:00:00 +0530 Mon, 06 Jun 2011 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9528 A reference under section 16A(1) to a Valuation Officer is statutorily permissible only for the purpose of completing an assessment that is pending; if assessment proceedings are not pending, any reference to the Valuation Cell must be on a non-statutory basis and officers are directed to apply section 16A(1) only for assessment years with pending proceedings. Circulars Income Tax Fri, 18 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9528