https://www.taxtmi.com/caselaws?id=800560 Faceless assessment communications between the Assessment Unit and Technical Unit must pass through the National Faceless Assessment Centre; an email to the assessee with the centre copied does not establish prescribed receipt by the Assessment Unit. Time taken from a valuation reference until receipt of the valuation report is excludable in computing the assessment limitation period, with the remaining period extended where applicable. Once stamp duty value is disputed and a statutory valuation reference is made, the Assessing Officer must conform to the Valuation Officer's estimate and cannot replace it with stamp duty value. Valuation must be redetermined using appropriate comparables and relevant property-specific evidence. en-us Thu, 10 Sep 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800560 Faceless assessment communications between the Assessment Unit and Technical Unit must pass through the National Faceless Assessment Centre; an email to the assessee with the centre copied does not establish prescribed receipt by the Assessment Unit. Time taken from a valuation reference until receipt of the valuation report is excludable in computing the assessment limitation period, with the remaining period extended where applicable. Once stamp duty value is disputed and a statutory valuation reference is made, the Assessing Officer must conform to the Valuation Officer's estimate and cannot replace it with stamp duty value. Valuation must be redetermined using appropriate comparables and relevant property-specific evidence. Case-Laws Income Tax Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800560