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Survey, Search & Seizure | 89 |Q. 28 if an assessee has jewellery or other valuables which waspurchased 06 years prior to the date of search and has proof ofpurchase of the same, or holding the same then, whether theIncome-tax department can make addition in respect of the saidjewellery or other valuables to the total income of the appellant?Ans. Income-tax Department cannot question the Assessee in respect oftransactions prior to 06 Assessment years u/s 153A and notice canalso be issued u/s 148 for 7 th financial year.Q. 30 Pass book maintained by an assessee, whether constitutes booksof Account?Ans. Yes.Q. 31 Can the matter be referred to the valuation officer for valuation ofproperty etc by assessing officer in search cases?Ans. By, virtue of Amendment by Finance Act No.2, 2004 a new sectionis inserted which is sec. 142A, wherein the assessing officer is givenpowers to refer the matter in Search cases to the Valuation Officerhence after 8-7-2004 AO can refer matter to valuation officer to valueproperty etc.Q. 32 Whether validity of search and seizure proceedings can bechallanged during assessment proceedings before AssessingOfficer or in appeal before Commissioner or TribunalAns. No, Please see Trilok Singh Dhillon v. Commissioner of Incometax[2012]20 taxmann.com. 806 (chhattisgarh).www.taxguru.in