Assessee had sold property for a sale consideration but stamp duty valuation of said property was found to be at higher side. Assessing Officer made addition under section 50C alleging that assessee did not contest valuation of said property before stamp duty valuation authorities. Assessee had categorically stated that though circle rate of vicinity area was higher than prevailing market rate but land in question was adjacent to cremation ground which adversely affected market rate of said property, and, therefore, property could not fetch circle rate and was sold at lower price. it was submitted that only buyer can contest stamp value of property before Valuation Authority. Tribunal held that, matter should have been referred to DVO for valuation of property when assessee had disputed stamp duty valuation, accordingly Matter remanded.  (AY. 2013-14)