Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and comparables.

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....In faceless assessments involving a reference to the Valuation Officer, limitation is computed by reference to the Assessment Unit's receipt of the report through the prescribed channel, not merely the assessee's emailed copy. Exclusion of the reference period and the statutory extension of the remaining period can preserve the assessment's timeliness. For property acquired below stamp duty value, once the statutory valuation process is invoked, assessment must conform to the Valuation Officer's estimate rather than revert to stamp duty value. Methodology objections, comparable sales, independent valuation evidence and a subsequent sale require consideration in a fresh valuation, although later sale evidence is corroborative rather than determinative.....