https://www.taxtmi.com/caselaws?id=796494 Section 50C addition based on stamp-duty valuation requires an effective opportunity for the taxpayer to contest the Departmental Valuation Officer's report where objections have been raised. The notes state that assessment was completed before receipt of the valuation report, preventing the taxpayer from addressing alleged lack of road access, discrepancies in comparable sale instances, and the adopted valuation rate. A fresh determination was required after considering the taxpayer's objections and any registered valuer's report. The addition was restored for fresh adjudication in favour of the taxpayer. en-us Wed, 21 Jan 2026 00:00:00 +0530 Thu, 06 Aug 2026 09:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796494 Section 50C addition based on stamp-duty valuation requires an effective opportunity for the taxpayer to contest the Departmental Valuation Officer's report where objections have been raised. The notes state that assessment was completed before receipt of the valuation report, preventing the taxpayer from addressing alleged lack of road access, discrepancies in comparable sale instances, and the adopted valuation rate. A fresh determination was required after considering the taxpayer's objections and any registered valuer's report. The addition was restored for fresh adjudication in favour of the taxpayer. Case-Laws Income Tax Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796494