1997 (7) TMI 108

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....ference under section 55A of the Income-tax Act. It is submitted by learned counsel for the petitioner that the report of the Valuation Officer is binding on the Income-tax Officer and proceedings for valuation being quasi-judicial, a writ of certiorari there against is maintainable. Reliance is placed on Wenger and Co. v. Distt. Valuation Officer [1978] 115 ITR 648 (Delhi). Senior standing couns....