2017 (3) TMI 91

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....e. Challenging the order-dated 6.1.2017 passed by the Assistant Valuation Officer, Income Tax Department, Jabalpur in valuing certain houses belonging to the petitioner and determining the market value of the property vide order - Annexure P/8, petitioner has filed this writ petition. Petitioner who appears in person invites our attention to the procedure contemplated under section 142A of t....

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....notices were issued to the petitioner, but the petitioner did not lead any evidence nor filed any objection. Accordingly, learned counsel submits that the contention of the petitioner that he was not heard and no opportunity was granted to him is incorrect. In rebuttal, petitioner invites our attention to Annexure P/7 dated 4.1.2017, to say that the objections were submitted by him on 4.1.2017,....

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....eliance on Annexure P/7 dated 4.1.2017 to say that he had submitted this objection. However, on a perusal of this objection filed by the petitioner, we find that it is a four page objection bearing the signature of the petitioner and it is not known as to how and in what manner, and to whom it was submitted. In the first page in the left hand corner, the name in Hindi alongwith date 4.1.2017 is....

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....ion (7) of Section 142A, when the Assessing Officer receives the Report, the Assessing Officer before taking cognizance of the report and acting on it, is again required to give an opportunity of hearing to the assessee and, therefore, if the petitioner has any objection to the Valuation Report, he can again raise an objection to the Valuation Report before the Assessing Officer under the provisio....