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    <title>Assessing Officer Incorrectly Referred Case to Valuation Officer; Section 55A Conditions Not Met for Stamp Duty Valuation.</title>
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    <description>Sale consideration determined by Stamp Duty Authority for value determined by DVO - A.O. erred in referring the matter to the DVO u/s 55A as reference can only be made if the stamp duty value is higher than the agreement value. - AT</description>
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      <description>Sale consideration determined by Stamp Duty Authority for value determined by DVO - A.O. erred in referring the matter to the DVO u/s 55A as reference can only be made if the stamp duty value is higher than the agreement value. - AT</description>
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