AO must make a reference to Valuation Officer in terms of S. 50C(2) if assessee objectes to stamp duty valuation

IN THE ITAT MUMBAI BENCH ‘A’ A.T.E. Enterprises (P.) Ltd. versus Deputy Commissioner of Income-tax IT APPEAL Nos. 2873 & 2874 (MUM.) OF 2011 [ASSESSMENT YEARS 2003-04 & 2005-06] SEPTEMBER 7, 2012 ORDER Amit Shukla, Judicial Member   The present appeals preferred by the assessee, are directed against the impugned separate order dated 14th February 2011, for assessment year 2003-04 and order dated 10th February 2011, for assessment year 2005-06, passed by the learned Commissioner (Appeals)-IV, Mumbai, for the quantum of assessment passed under section 143(3...