During an Income Tax Assessment of Mr. Mukesh, the assessing officer needed to determine the Fair Market Value of an Investment declared by Mr. Mukesh. AO referred to the valuation officer, to properly estimate the Fair

During an Income Tax Assessment of Mr. Mukesh, the assessing officer needed to determine the Fair Market Value of an Investment declared by Mr. Mukesh. AO referred to the valuation officer, to properly estimate the Fair Market Value (FMV) of the investment. The Valuation officer upon receiving the reference from the AO proceeded to estimate the value of Mr. Mukesh's investment. But during the valuation process, the behaviour of Mr. Mukesh is uncooperative with the valuation officer as he thinks that the AO was satisfied with the valuation of Investment and hence, he cannot further make a reference to the valuation officer. In this background, you are required to answer the following: (c) What recourse does a valuation officer have if the assessee is uncooperative during the valuation process ?