https://www.taxtmi.com/caselaws?id=786541 Addition under the tax provision treating the gap between stamp duty value and consideration was examined and sustained on the merits; the challenge to delete the addition was dismissed. Separately, where the assessee expressly sought valuation by the Departmental Valuation Officer in objections, the tribunal held that the AO must consider and, where appropriate, refer the dispute to the DVO for determination of fair market value. The valuation issue was remanded to the AO with direction to obtain DVO reference and decide afresh after affording the assessee opportunity to be heard. en-us Tue, 03 Feb 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786541 Addition under the tax provision treating the gap between stamp duty value and consideration was examined and sustained on the merits; the challenge to delete the addition was dismissed. Separately, where the assessee expressly sought valuation by the Departmental Valuation Officer in objections, the tribunal held that the AO must consider and, where appropriate, refer the dispute to the DVO for determination of fair market value. The valuation issue was remanded to the AO with direction to obtain DVO reference and decide afresh after affording the assessee opportunity to be heard. Case-Laws Income Tax Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786541