Assessee sold ancestral land which was acquired prior to 1-4-1981 by adopting  Fair Market Value (FMV)  as on  1-4-1981 based on the report of Registered Valuer. The AO made  reference to District Valuation Officer (DVO) under section 142A of the Act  who determined the value as on 1-4-1981 lower than the value shown by the assessee. On appeal the Tribunal held that reference to District Valuation is held to be bad in law as the  reference u/s. 142A  is restricted to matters concerning section 69, 69A or 69B of the Act. Accordingly the value shown by the assessee as per the valuation report of the Registered valuer was directed to be accepted. (AY. 2013-14)