Assessing Officer's Lack of Opinion Makes DVO Reference Unwarranted u/s 55A(a) Conditions. https://www.taxtmi.com/highlights?id=13370 Referring to the DVO u/s 55A - conditions as enumerated in clause (a) of section 55A are also not satisfied in the present case as AO has not formed any opinion - reference is unwarranted - AT en-us Wed, 10 Jul 2013 06:57:01 +0530 Wed, 10 Jul 2013 06:57:01 +0530 TaxTMI RSS Generator Assessing Officer's Lack of Opinion Makes DVO Reference Unwarranted u/s 55A(a) Conditions. https://www.taxtmi.com/highlights?id=13370 Referring to the DVO u/s 55A - conditions as enumerated in clause (a) of section 55A are also not satisfied in the present case as AO has not formed any opinion - reference is unwarranted - AT Highlights Income Tax Wed, 10 Jul 2013 06:57:01 +0530 https://www.taxtmi.com/highlights?id=13370