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    <title>2017 (9) TMI 50 - DELHI HIGH COURT</title>
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    <description>The Court upheld the additions made to the Assessee&#039;s income based on the District Valuation Officer&#039;s report, affirming the ITAT and CIT (A) decisions. The Court found the reassessment valid under Section 147/148 of the Income Tax Act for AY 2008-09, noting the Assessee&#039;s failure to challenge the valuation report. The appeal was dismissed as no substantial legal question arose, concluding the additions were justified based on the DVO&#039;s valuation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=347293</link>
      <description>The Court upheld the additions made to the Assessee&#039;s income based on the District Valuation Officer&#039;s report, affirming the ITAT and CIT (A) decisions. The Court found the reassessment valid under Section 147/148 of the Income Tax Act for AY 2008-09, noting the Assessee&#039;s failure to challenge the valuation report. The appeal was dismissed as no substantial legal question arose, concluding the additions were justified based on the DVO&#039;s valuation.</description>
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