Tribunal held that , irrespective of the fact whether the assessee objects to the stamp duty valuation or not, the Assessing Officer has to get the valuation done through the District Valuation Officer in terms of section 50C(2) . The assessee had filed the valuation report obtained from a registered valuer valuing the property at Rs. 27,20,000. The valuation was not before the Departmental authorities. The valuation done by the registered valuer had to be examined by the Assessing Officer and the District Valuation Officer. Therefore, the issue was remanded to the Assessing Officer for fresh adjudication after complying with the provisions of section 50C(2) by referring the valuation of the property to the District Valuation Officer. ( AY.2013-14)