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    <title>2018 (12) TMI 701 - BOMBAY HIGH COURT</title>
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    <description>The court declined to interfere with the petitioner&#039;s request for a direction to be heard before the District Valuation Officer finalizes the valuation report. It was noted that the Assessing Officer must provide the petitioner with an opportunity to be heard after receiving the report from the Valuation Officer before making a final assessment. As the assessment had not been completed, the court found it premature to intervene and disposed of the petition, allowing the petitioner to raise objections during the assessment process before the Assessing Officer.</description>
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      <link>https://www.taxtmi.com/caselaws?id=371932</link>
      <description>The court declined to interfere with the petitioner&#039;s request for a direction to be heard before the District Valuation Officer finalizes the valuation report. It was noted that the Assessing Officer must provide the petitioner with an opportunity to be heard after receiving the report from the Valuation Officer before making a final assessment. As the assessment had not been completed, the court found it premature to intervene and disposed of the petition, allowing the petitioner to raise objections during the assessment process before the Assessing Officer.</description>
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