The assessment was completed valuing the property as per the stamp valuation without waiting for  the valuation of Departmental Valuation Officer. On writ the Court held that  Held, that the conclusion had been drawn without awaiting the valuation report from the Departmental Valuation Officer. As a consequence, in spite of the assessee asserting and reiterating that the sale consideration specified in the sale deed represented the fair market value, the assessee had been put to prejudice without any material to support the conclusion that the guideline value represented the fair market value. Therefore, the assessee is  entitled to an interim stay of coercive action pending disposal of the statutory appeal. Section 50C of the Income-tax Act, 1961 confers a vital statutory right on an assessee with regard to requesting for the valuation of an asset by the Departmental Valuation Officer.(AY. 2018-19)