S. 264 :Commissioner-Revision of other orders-Valuation of property-Income from other sources-Stamp valuation-Authorised representative wrongly admitted the addition-No objection was raised before the Assessing Officer prior to the assessment order being passed-Assessee entitled to raise objections before revisional authority or before the CIT(A)-Commissioner’s rejection set aside. [S. 50C(2), 56(2)(vii)(b)(ii), 246A, Art. 226]