The Assessing Officer adopted the stamp duty valuation for computing capital gains and for making an addition under section 56(2)(vii)(b), despite the assessee’s request for reference to the Departmental Valuation Officer. The Tribunal held that sections 50C(2) and 56(2)(vii)(b) mandate such reference where the assessee disputes the stamp duty valuation. Since the Assessing Officer failed to comply with the statutory requirement, the additions were unsustainable and were directed to be deleted. (AY. 2014-15).