2017 (4) TMI 303

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....r Mrs. Anil Katiyar,Adv. For Respondent : Dr. Manish Singhvi,Adv. Mr. P. V. Yogeswaran,Adv. ORDER We have heard the learned counsel for the parties and perused the impugned judgment and order dated 2nd March, 2005 passed by the High Court of Judicature for Rajasthan at Jodhpur in Income Tax Appeal No. 3 of 2005 as also the order passed by the Income Tax Appellate Tribunal dated 20th May, ....

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....2A as it existed during the relevant period, reference to the Departmental Valuation Officer can be made because assessment in the present case had not become final and conclusive because the appeal preferred by the Revenue under Section 260A of the Income Tax Act, 1961 was pending before the Rajasthan High Court. However, in view of the finding recorded by the Tribunal that the local Public Wo....