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Capital Gains Case Remanded Due to AO's Failure to Consult District Valuation Officer on Sale Transaction Valuation Discrepancy.

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....Capital gain computation - genuineness of sale transaction - actual amount received is a far less than the circle rates of the registration authority or that the value adopted or assessed by the stamp valuation authority - AO did not record any reasons as to why the matter need not or shall not be referred to the DVO - matter remanded back.....