https://www.taxtmi.com/caselaws?id=796602 Where an assessee disputes the stamp duty value adopted for an addition under Section 56(2)(x) and seeks reference to the District Valuation Officer, the objection and supporting Registered Valuer's report must be considered before finalising the assessment. The notes state that neither revenue authority addressed the valuation request despite material supporting the purchase consideration. The addition should therefore not be sustained without a District Valuation Officer reference, and the matter requires fresh determination in accordance with law. en-us Fri, 31 Jul 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796602 Where an assessee disputes the stamp duty value adopted for an addition under Section 56(2)(x) and seeks reference to the District Valuation Officer, the objection and supporting Registered Valuer's report must be considered before finalising the assessment. The notes state that neither revenue authority addressed the valuation request despite material supporting the purchase consideration. The addition should therefore not be sustained without a District Valuation Officer reference, and the matter requires fresh determination in accordance with law. Case-Laws Income Tax Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796602