2004 (4) TMI 52

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...., read with Order XXVI, rule 9, of the Code of Civil Procedure. The simple question involved in this case is as to whether the Assessing Officer during the course of assessment proceeding can ask the Valuation Officer to elucidate with regard to the cost of construction of the complex in question in exercise of the aforesaid power. In support of their submissions, both the parties have relied upon the recent judgment of the Supreme Court in the case of Smt. Amiya Bala Paul v. CIT [2003] 262 ITR 407. According to the petitioner, it has been held in the aforesaid case that no reference can be made to the Valuation Officer to elucidate his opinion with regard to the cost of construction except for the purposes as mentioned under the Act,....

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....d to the Gauhati High Court under section 256(2) of the Act and the High Court held that though the report was called for from the Valuation Officer under section 55A of the Act which was not permissible the Assessing Officer has ample power under sections 131(1), 133(6) and 142(2) of the Act to ask for a valuation report and accordingly the question was answered in the affirmative and decided against the assessee. Dealing with the said matter, the apex court held that so far as section 55A of the Act is concerned, the same deals with capital gains and the circumstances were specially set out in which reference would be made to the Valuation Officer and as such the Assessing Officer should not have referred the matter to the Valuation Offic....

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....the procedure for issuing commissions in respect of each of the purposes mentioned in section 75. Thus rules 1 to 8 are in respect of commissions to examine witnesses, rules 9 to 10C are in respect of commissions for local investigations, rules 11 and 12 relate to commissions to examine accounts and rules 13 and 14 pertain to commissions to make partitions. If at all the Assessing Officer could have issued a commission to a Valuation Officer it could only be under rule 9 which lays down that: 'Commissions to make local investigations.-In any suit in which the court deems a local investigation to be requisite or proper for the purpose of elucidating any matter in dispute, or of ascertaining the market value of any property, or the amount ....