2011 (4) TMI 1323

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.... The revenue has preferred this appeal on the following question. "Whether the Hon'ble ITAT was legally correct in confirming the findings of CIT (A) holding that only on the basis of DVO's report reassessment proceedings cannot be initiated because the report of DVO does not constitute an evidence as envisaged under section 147 of the IT Act, 1961." That question was based on the....