https://www.taxtmi.com/caselaws?id=185535 The Tribunal dismissed the departmental appeal challenging the reference made to the DVO under section 142A, finding it unjustified as the assessee's accounts were audited and properly maintained. The ld. CIT(A) allowed the appeal and deleted the addition on account of the difference in the cost of construction, as the Assessing Officer had accepted the audited books without defects and granted the deduction under section 80IB(10). The Tribunal upheld this decision, confirming the unjustified nature of the DVO reference and dismissing the departmental appeal. en-us Fri, 24 Feb 2012 00:00:00 +0530 Wed, 17 Aug 2016 17:27:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185535 The Tribunal dismissed the departmental appeal challenging the reference made to the DVO under section 142A, finding it unjustified as the assessee's accounts were audited and properly maintained. The ld. CIT(A) allowed the appeal and deleted the addition on account of the difference in the cost of construction, as the Assessing Officer had accepted the audited books without defects and granted the deduction under section 80IB(10). The Tribunal upheld this decision, confirming the unjustified nature of the DVO reference and dismissing the departmental appeal. Case-Laws Income Tax Fri, 24 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185535