https://www.taxtmi.com/caselaws?id=377016 The High Court ruled in favor of the respondent - assessee and against the Revenue, dismissing the appeal. The Court found that the reference to the Departmental Valuation Officer lacked justification as no assessment or reassessment proceedings were pending at the time, rendering the referral invalid. Emphasizing the importance of procedural requirements and jurisdictional considerations in tax assessments, the judgment highlighted the necessity for a proper legal basis and timing for such actions to be deemed valid. en-us Tue, 05 Feb 2019 00:00:00 +0530 Wed, 20 Mar 2019 06:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377016 The High Court ruled in favor of the respondent - assessee and against the Revenue, dismissing the appeal. The Court found that the reference to the Departmental Valuation Officer lacked justification as no assessment or reassessment proceedings were pending at the time, rendering the referral invalid. Emphasizing the importance of procedural requirements and jurisdictional considerations in tax assessments, the judgment highlighted the necessity for a proper legal basis and timing for such actions to be deemed valid. Case-Laws Income Tax Tue, 05 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377016