https://www.taxtmi.com/caselaws?id=259059 The Court concluded that the Commissioner of Income Tax (Appeals) does not have explicit jurisdiction under Section 55A of the Income Tax Act, 1961, to make a reference to the District Valuation Officer but can utilize powers under Section 250(4) for further inquiries. The Court quashed the notices issued by the DVO due to procedural flaws but allowed the CIT(A) to exercise powers under Section 250(4) in conjunction with Section 55A, emphasizing the importance of meeting statutory conditions. The Court highlighted the need for improved administrative conduct by the Revenue. en-us Mon, 23 Feb 2015 00:00:00 +0530 Tue, 11 Aug 2015 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259059 The Court concluded that the Commissioner of Income Tax (Appeals) does not have explicit jurisdiction under Section 55A of the Income Tax Act, 1961, to make a reference to the District Valuation Officer but can utilize powers under Section 250(4) for further inquiries. The Court quashed the notices issued by the DVO due to procedural flaws but allowed the CIT(A) to exercise powers under Section 250(4) in conjunction with Section 55A, emphasizing the importance of meeting statutory conditions. The Court highlighted the need for improved administrative conduct by the Revenue. Case-Laws Income Tax Mon, 23 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259059