https://www.taxtmi.com/caselaws?id=14017 The court upheld the authority of the Deputy Director of Income-tax (Investigation) to issue a commission for property valuation under sections 131(1A) and 131(1)(d), ruling that the DDI was empowered to exercise such powers if income concealment was suspected. The court found the District Valuation Officer's valuation report, requested by the DDI, to be justified and dismissed the petitioner's challenge. Additionally, the court noted that the petitioner was given a fair opportunity to file objections to the report, ensuring procedural fairness. The court dismissed the petition, affirming the actions of the income-tax authorities as lawful and compliant with the Income-tax Act, 1961. en-us Tue, 16 Jan 2001 00:00:00 +0530 Mon, 03 May 2010 01:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14017 The court upheld the authority of the Deputy Director of Income-tax (Investigation) to issue a commission for property valuation under sections 131(1A) and 131(1)(d), ruling that the DDI was empowered to exercise such powers if income concealment was suspected. The court found the District Valuation Officer's valuation report, requested by the DDI, to be justified and dismissed the petitioner's challenge. Additionally, the court noted that the petitioner was given a fair opportunity to file objections to the report, ensuring procedural fairness. The court dismissed the petition, affirming the actions of the income-tax authorities as lawful and compliant with the Income-tax Act, 1961. Case-Laws Income Tax Tue, 16 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14017