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    <title>2025 (2) TMI 1350 - ITAT AGRA</title>
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    <description>Invocation of valuation under stamp authorities as the full value of consideration was contested; additional purchase and sale deeds were produced after assessment and require verification, so the matter is remitted for fresh inquiry. The material newly filed by the taxpayer is directed to be examined by the assessing authority through de novo assessment and further enquiry. A reference to the District Valuation Officer for computation of full value of consideration is to be considered in light of the challenged stamp valuation. Both impugned orders are set aside and the file is restored to the assessing officer for verification and fresh adjudication.</description>
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      <description>Invocation of valuation under stamp authorities as the full value of consideration was contested; additional purchase and sale deeds were produced after assessment and require verification, so the matter is remitted for fresh inquiry. The material newly filed by the taxpayer is directed to be examined by the assessing authority through de novo assessment and further enquiry. A reference to the District Valuation Officer for computation of full value of consideration is to be considered in light of the challenged stamp valuation. Both impugned orders are set aside and the file is restored to the assessing officer for verification and fresh adjudication.</description>
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