The assessee sold its office premises. The registering authority determined the market value of the assessee’s office premises for the purpose of stamp duty at  higher value than shown in the agreement.   The AO adopted this value as deemed consideration and computed the capital gains. CIT(A) up held the addition.  On appeal the Tribunal held that the AO is duty bound to make a reference to the Valuation Officer before adopting the value of assets determined by the stamp valuation authority for the purpose of computing capital gains even without there being any objection raised by the assessee.  The AO  was directed to decide afresh after making a reference to the District Valuation Officer for determination of the market value of the property sold by the assessee.  Relied  Sunil Kumar Agarwal v.  CIT ( 2015) 372 ITR 83 (Cal) (HC) ( AY 2007-08)