Assessee's Appeal on Section 50C Valuation Denied: No Statutory Right u/s 246A for Valuation Officer Reference.

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....Computation of short term capital gain - deemed sale consideration u/s 50C - we are unable to comprehend as to on what basis an appeal had been filed by the assessee with the CIT(A) against the refusal on the part of the A.O to make a reference to the Valuation Officer. No such right to prefer an appeal against a declining on the part of the A.O to make a reference to the Valuation Officer within the meaning of Sec. 50C of the Act can be deciphered from Sec. 246A . - AT....