https://www.taxtmi.com/caselaws?id=796494 Section 50C valuation requires an effective opportunity for the taxpayer to contest a Departmental Valuation Officer's report where the taxpayer has objected to stamp-duty valuation. Completion of assessment before receipt of the valuation report, without allowing objections on matters such as land access, comparable sale instances and adopted rates, requires fresh determination. The valuation-based addition was restored for reconsideration after examining the taxpayer's objections and any registered valuer's report. 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 valuation requires an effective opportunity for the taxpayer to contest a Departmental Valuation Officer's report where the taxpayer has objected to stamp-duty valuation. Completion of assessment before receipt of the valuation report, without allowing objections on matters such as land access, comparable sale instances and adopted rates, requires fresh determination. The valuation-based addition was restored for reconsideration after examining the taxpayer's objections and any registered valuer's report. Case-Laws Income Tax Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796494