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    <title>1978 (12) TMI 43 - PUNJAB AND HARYANA High Court</title>
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    <description>The Full Bench validated the ITO&#039;s jurisdiction to call for information post-assessment, stating it falls within the scope of assessment duties. Regarding the reference to the Valuation Officer under s. 55A of the I.T. Act, it was deemed invalid as it did not apply to the case. The court upheld the applicability of s. 133(6) for information gathering and dismissed the writ petition, affirming the ITO&#039;s actions as lawful.</description>
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      <description>The Full Bench validated the ITO&#039;s jurisdiction to call for information post-assessment, stating it falls within the scope of assessment duties. Regarding the reference to the Valuation Officer under s. 55A of the I.T. Act, it was deemed invalid as it did not apply to the case. The court upheld the applicability of s. 133(6) for information gathering and dismissed the writ petition, affirming the ITO&#039;s actions as lawful.</description>
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