https://www.taxtmi.com/caselaws?id=409046 The Tribunal allowed the appeal of the assessee as the reference to the Departmental Valuation Officer (DVO) was deemed invalid under the unamended provisions of section 55A(a). Consequently, the addition based on the DVO's valuation was deleted. The issue of additional evidence submitted by the assessee during appellate proceedings was not considered, as the primary ground for appeal had already been decided in favor of the assessee. The appeal was partly allowed in favor of the assessee. en-us Mon, 21 Jun 2021 00:00:00 +0530 Sat, 26 Jun 2021 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409046 The Tribunal allowed the appeal of the assessee as the reference to the Departmental Valuation Officer (DVO) was deemed invalid under the unamended provisions of section 55A(a). Consequently, the addition based on the DVO's valuation was deleted. The issue of additional evidence submitted by the assessee during appellate proceedings was not considered, as the primary ground for appeal had already been decided in favor of the assessee. The appeal was partly allowed in favor of the assessee. Case-Laws Income Tax Mon, 21 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409046