Assessee sold an immovable property and declared capital gain. AO made valuation of said property on basis of stamp duty valuation as on date of registration. On appeal the Tribunal held that when date of agreement of sale fixing amount of consideration and date of registration of property were different, value adopted by stamp valuation authority on date of agreement be taken for purposes of computing full value of consideration of such transfer. On the facts, valuation of property had been determined on basis of stamp duty valuation as on date of registration without referring matter to DVO, impugned addition made by Assessing Officer was to be deleted  (AY. 2011-12)