reference to the Valuation Officer under sub-section (1) of section 142A and ending with the date on which the report of the Valuation Officer
reference to the Valuation Officer under sub-section (1) of section 142A and ending with the date on which the report of the Valuation Officer
make a reference to the Valuation Officer referred to in section 142A, who shall estimate the fair market value of the property in the manner
Section 142A in The Income Tax Act, 1961
142A. [ Estimate by Valuation Officer in certain cases. [ Inserted by Act 23 of 2004, Section
Section 142A in The Negotiable Instruments Act, 1881
142A. Validation for transfer of pending cases.—
(1) Notwithstanding anything contained in the Code of Criminal Procedure
suit. It was contended that
after the coming into force of s. 142A of the Government of
India Act, 1935, on 1st April 1939, till ... respondent had no authority to levy a
tax beyond what s. 142A of the Government of India Act,
1935, or what Art. 276 permitted
further erred in law in not correctly appreciating the provisions of Section 142A of the Act introduced with retrospective effect from 15.11.1972 correctly as there ... holding that for a reference to the Valuation Officer under Section 142A to be valid, it is necessary that the Assessing Officer must first reject
Section 142A in The Customs Act, 1962
142A. [ Liability under Act to be first charge. [Inserted
reference to the Valuation Officer under sub-section (1) of section 142A and ending with the date on which the report of the Valuation Officer
account. He therefore, made a
reference to the Valuation Officer under Section 142A of the Income Tax
Act. The Valuation Officer in his report, stated ... submitted that the reference to the DVO under Section 142A
was valid and proper, because the assessee did not explain the incriminating
material seized during