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Assessment or reassessment proceedings

ITAT Delhi: Reference to DVO Valid Only During Pending Income Tax Assessment or Reassessment

7 July 2025 by Aditya Narayan Parida

In a significant ruling, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has clarified that a reference to the District Valuation Officer (DVO) under Section 142A of the Income Tax Act, 1961, can only be made during the …

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