Stamp Duty Value Cannot Be Adopted Without DVO Reference When Objected by Assessee

Smt. Sarita Satyendra Singh Vs ITO (ITAT Mumbai) In this case before the Income Tax Appellate Tribunal, the assessee filed an appeal against the order dated 16-10-2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, for Assessment Year 2018–19. The assessee had originally filed her return of income on 31-08-2018. The case was selected for scrutiny, and notices under Sections 143(2) and 142(1) were issued. However, there was no compliance by the assessee. A show cause notice dated 30-03-2021 was also issued, but again no response was filed. Consequently, t...