Assessee cannot adopt valuation of DVO after adopting stamp value

Narendra Singh Vs. ACIT (ITAT Jaipur) Assessee himself adopted the value at Rs. 52,40,700 and filed the return of income in response to notice under section 148 of the Act. The assessing officer adopted the value at Rs. 1,56,95,100 as adopted by the DIG (Stamps). The assessee has only challenged the valuation adopted by the assessing officer at Rs. 1,56,95,100 before the learned Commissioner (Appeals). The learned Commissioner (Appeals) has granted the relief sought for by the assessee in his appeal. Now what is claimed in the appeal of the assessee is not a justified claimed. He himself has a...