Stamp Value Disputed, Section 50C Cannot Apply Without DVO

Sandeepkumar Kishorbhai Barot Vs ITO (ITAT Ahmedabad) 50C Without DVO Reference Invalid: Ahmedabad ITAT Remands Capital Gains for Fresh Valuation & Set-off Ahmedabad ITAT, SMC Bench, in Sandeepkumar Kishorbhai Barot Vs ITO (ITA No.1645/Ahd/2025; AY 2013-14; order dated 18-12-2025), set aside the addition of ₹24.91 lakh made u/s 50C and restored the matter to the AO for fresh adjudication. The Tribunal noted that although the assessee had specifically disputed the stamp-duty value and requested a reference to the DVO, the AO mechanically applied section 50C without making the mandatory re...