PUSHPA KUMARI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) The present writ application has been filed on behalf of the petitioner for quashing the order dated February 16, 2004, passed by the Assistant Commissioner of Income-tax, Circle-2, Muzaffarpur, issuing commission with regard to the cost of construction of the residential-cum-commercial complex under Section 131(1)(d) of the Income-tax Act, 1961, (hereinafter referred to as the "Act"), read with Order XXVI, Rule 9, of the Code of Civil Procedure.

(3.) 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.