2008 (8) TMI 794

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....K. Raviraja Pandian, J. The assessees filed the above writ petitions seeking for the relief of writ of certiorari to call for the records of the first respondent in his file ABAPV2377G/R.II/2007-2008 and ABEFV8712D/R.II/2007-2008 respectively and quash the impugned order dated 17th Dec, 2007. 2. The above relief has been sought for on the following facts : When the assessment proceedings for....

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....rity. While so, the AO referred the issue to the Valuation Officer. Aggrieved by the action of the AO referring the matter to the Valuation Officer under section 50(2)(b), the assessees approached the Addl. CIT under section 144A. The Addl. CIT by the impugned orders, directed the AO to ignore the valuation report arrived at by the Valuation Officer and proceed to finalise the assessment by adopti....