AO can’t request for valuation report to decide if impugned sum is an unexplained investment or unex

IT : It is only when on basis of material available on record, Assessing Officer forms an opinion that provisions of section 69, 69A or 69B would apply to assessee's case, he can resort to section 142A for estimating value of such investment or expenditure; however, Assessing Officer cannot call for report of valuer under section 142A merely to determine whether there has been any unexplained investment or expenditure