https://www.taxtmi.com/caselaws?id=781000 ITAT KOLKATA (AT) upheld the CIT(A)'s decision, dismissing the assessee's plea that the assessment order was time-barred under s.155(15). The Tribunal held that a reference to the Valuation Officer is for valuation, not an appellate revision, so s.155(15) limitation does not apply. Earlier limitations for references were replaced by provisions allowing DVO reference for assessment/reassessment without specific sectional limits effective 01.10.2014. A contrary Coordinate Bench decision was distinguished for overlooking the amended law, and all grounds of appeal were dismissed. en-us Fri, 31 Oct 2025 00:00:00 +0530 Mon, 02 Mar 2026 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781000 ITAT KOLKATA (AT) upheld the CIT(A)'s decision, dismissing the assessee's plea that the assessment order was time-barred under s.155(15). The Tribunal held that a reference to the Valuation Officer is for valuation, not an appellate revision, so s.155(15) limitation does not apply. Earlier limitations for references were replaced by provisions allowing DVO reference for assessment/reassessment without specific sectional limits effective 01.10.2014. A contrary Coordinate Bench decision was distinguished for overlooking the amended law, and all grounds of appeal were dismissed. Case-Laws Income Tax Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781000