Ramdoss Ramvijay Kunar v. ITO(2022) 222 TTJ 39 (UO) (Chennai) (Trib)

S. 50C : Capital gains-Full value of consideration-Stamp valuation-Objection by the Assessee-Matter remanded to the Assessing Officer to refer the matter to District Valuation Officer-Reassessment is held to be valid. [S. 45, 147, 148]

Held that the reassessment is held to be valid. As regards stamp valuation when the assessee has raised the objection the Assessing Officer is directed to refer the matter to District Valuation Officer. (AY. 2006-07)