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![Proceedings for Re-Assessment cannot be initiated on the basis of report of Assistant Valuation Officer: Chhattisgarh HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/01/Re-Assessment-Taxscan.jpg "Proceedings for Re-Assessment cannot be initiated on the basis of report of Assistant Valuation Officer: Chhattisgarh HC [Read Judgment]")
Proceedings for Re-Assessment cannot be initiated on the basis of report of Assistant Valuation Officer: Chhattisgarh HC [Read Judgment]
Justice Sanjay K Agrawal of Chhattisgarh High Court held that, proceeding for reassessment under Section 147-148 of the Income Tax Act, 1961 cannot be...