https://www.taxtmi.com/caselaws?id=186537 The High Court of Rajasthan upheld the Tribunal's decision in an appeal concerning the assessment made under Section 143 of the Income Tax Act. The court clarified that Section 142A allows for reference to the Valuation Officer only in specific cases outlined in Sections 69, 69A, and 69B, dealing with unexplained investments or undisclosed amounts. As the appellant's case did not fall under these sections and the books of accounts were found to be in order, the court dismissed the appeal. en-us Mon, 04 Feb 2008 00:00:00 +0530 Wed, 21 Sep 2016 18:47:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186537 The High Court of Rajasthan upheld the Tribunal's decision in an appeal concerning the assessment made under Section 143 of the Income Tax Act. The court clarified that Section 142A allows for reference to the Valuation Officer only in specific cases outlined in Sections 69, 69A, and 69B, dealing with unexplained investments or undisclosed amounts. As the appellant's case did not fall under these sections and the books of accounts were found to be in order, the court dismissed the appeal. Case-Laws Income Tax Mon, 04 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186537