Tribunal held that before adopting deemed consideration, it is the duty of Assessing Officer to refer valuation to DVO, in case assessee files objection for adopting deemed consideration.  Where the Assessing Officer had referred valuation to DVO, Assessing Officer could not have completed assessment by adopting deemed sale consideration as per provisions of section 50C before DVO determined value of property. Matter remanded. Tribunal also held that section 50C is only applicable for determining full value of consideration as defined under section 48 and thus, for purpose of computing exemption under section 54F, deeming fiction provided under section 50C could not be enlarged. Matter remanded. (AY. 2016-17)