The assessee adopted the value as on 1.4-1981 at Rs.700 per.sq.mtr. The Assessing Officer referred the valuation to the valuation officer who determined the value at Rs.550 per.sq.mtr. based on the departmental valuation the Assessing Officer determined the value as on 1-4-1981 and difference was added as capital gain. CIT (A) affirmed the order of the Assessing Officer. On appeal the Tribunal held that   amendment to section 55A(a) inserted with effect from 1-7-2012 by Finance Act, 2012 providing for making reference by Assessing Officer to DVO for determination of value of property sold by assessee was not applicable retrospectively.  Reference made by Assessing Officer to DVO under section 55A(a) was invalid and, accordingly, impugned addition made by Assessing Officer was to be deleted. (AY. 2013-14)