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Stamp Value Disputed, Section 50C Cannot Apply Without DVO
Case Law Details
- Case Name
- Sandeepkumar Kishorbhai Barot Vs ITO (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Ahmedabad
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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...
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