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    <title>Non-receipt of report of DVO, matter deserves to be restored instead of confirming addition based on stamp authority valuation and in similar other circumstances</title>
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    <description>Absence of a DVO report in valuation disputes requires restoration to the assessing authority to obtain the DVO report, provide it to the assessee, and allow the assessee to file responses and evidence so that a fresh decision can be taken, thereby protecting the principle of natural justice and affording a reasonable opportunity to be heard.</description>
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      <description>Absence of a DVO report in valuation disputes requires restoration to the assessing authority to obtain the DVO report, provide it to the assessee, and allow the assessee to file responses and evidence so that a fresh decision can be taken, thereby protecting the principle of natural justice and affording a reasonable opportunity to be heard.</description>
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