Dismissing the appeal of the revenue  the Tribunal held that  Sale consideration disclosed in the share purchase agreement ought to be adopted for calculating long term capital gains . There is no provision in the Act authorising the Assessing Officer to refer valuation of shares transferred for the purpose of  calculating capital gains . Section 50CA of the Act , inserted w.e.f ist April  2018 indicates that the prior to that date there was no provision under the Act authorising the Assessing Officer to refer for valuation of shares for the purpose of calculating capital gains. ( ITA No. 1710/ Bang /2016  dt 4 -1 -2021 ) (AY. 2012 -13)