https://www.taxtmi.com/caselaws?id=173426 The High Court dismissed the appeals under section 260A of the Income-tax Act, 1961, affirming the ITAT's decision that the Assessing Officer lacked authority to refer valuation to the District Valuation Officer for the assessment year 1998-99. The Court found no substantial question of law, as the Tribunal's order adhered to the applicable legal provisions at the time. The High Court emphasized that appeals under section 260A must involve substantial legal questions and clarified that such appeals are not a continuation of assessment proceedings. Consequently, the appeals were deemed meritless and were dismissed. en-us Thu, 27 Jul 2006 00:00:00 +0530 Thu, 29 Feb 2024 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173426 The High Court dismissed the appeals under section 260A of the Income-tax Act, 1961, affirming the ITAT's decision that the Assessing Officer lacked authority to refer valuation to the District Valuation Officer for the assessment year 1998-99. The Court found no substantial question of law, as the Tribunal's order adhered to the applicable legal provisions at the time. The High Court emphasized that appeals under section 260A must involve substantial legal questions and clarified that such appeals are not a continuation of assessment proceedings. Consequently, the appeals were deemed meritless and were dismissed. Case-Laws Income Tax Thu, 27 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173426