2008 (2) TMI 909

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.... the learned Tribunal. Admittedly, the assessment has been made by the Assessing Officer under Section 143 and not under Section 144 or 145. In such circumstances, in our view, may be that Section 142A has been introduced w.e.f. 1992, but then Section 142A also provides for making reference to the Valuation Officer, where, an estimate of value of any investment referred to in Section 69, or Sec....