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    <title>2023 (3) TMI 470 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, emphasizing the importance of requesting a referral to the District Valuation Officer (DVO) for fair market value (FMV) assessment in cases of significant variances between sale consideration and stamp valuation. The Tribunal set aside the Commissioner of Income Tax (Appeals)&#039;s order, directing a remand to the Assessing Officer for reconsideration and a reference to the DVO to determine the FMV.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, emphasizing the importance of requesting a referral to the District Valuation Officer (DVO) for fair market value (FMV) assessment in cases of significant variances between sale consideration and stamp valuation. The Tribunal set aside the Commissioner of Income Tax (Appeals)&#039;s order, directing a remand to the Assessing Officer for reconsideration and a reference to the DVO to determine the FMV.</description>
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