Reference to Valuation Officer (VO) in certain cases - Section 142A

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....Investments Further clarifies the Assessing Officer may make a reference to the Valuation Officer whether or not he is satisfied about the correctness or completeness of the accounts of the assessee. 2. Estimation of value of asset, property or investment The Valuation Officer shall, estimate the value of the asset, property or investment after taking into account such evidence as the assesse....