AO's Reference to DVO Invalid u/s 55A(b)(ii) Due to Submitted Valuation Report by Assessee.

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....Validity of reference made to the Departmental Valuation Officer (DVO) u/s 55A - The provisions of Section 55A(b)(ii)can be invoked only in case the valuation report is not submitted by assessee. Thus, reference made by AO u/s. 55A(b)(ii) was not correct - AT....