Section 142A(6) & 153 of the Income Tax Act, 1961— Assessment — The AO was required to call for a report from the Valuation Officer within six months from the date of the reference and the Valuation Officer was bound to give such a report with such prescribed period. When it was mandatory for an officer to follow the time line prescribed under the Act, such delay could not be condoned. The report from the valuation Officer had to be filed the time given under section 142A(6) and the assessment order passed on the basis of such report of the Valuation Officer beyond the time limit was not sustainable — Zulfi Revdjee vs. Assistant Commissioner of income tax [2019] 75 ITR (trib) 219 (Hyderabad)