Taxpayer Challenges Stamp Duty Valuation; Officer Must Refer to Valuation Officer u/s 50C(2) for Review.

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....Capital gain computation - value determined by the stamp duty authorities in terms of Section 50C(1) - When assessee objected the value adopted or assessed by the stamp duty authority with certain reasons, then it is the duty of the AO to refer the valuation of the property to the departmental valuation officer in terms of Section 50C(2) - Matter restored back - AT....