TMI Blog2016 (8) TMI 1592X X X X Extracts X X X X X X X X Extracts X X X X ..... ho observed that if the stamp duty valuation is higher than the amount declared by the assessee the same has to be considered as a fair market value and if the valuation arrived at by the DVO was less than the value adopted by the stamp valuation authority, the fair market value is to be taken as the value by the DVO - as decided by HC [ 2016 (4) TMI 480 - GUJARAT HIGH COURT] the condition preced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JOSEPH AND HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For the Petitioner : Mr. Ranjit Kumar, SG, Mrs. Anil Katiyar, Adv., Mr. Sanjai Kumar Pathak, Adv., Mr. Manish Pushkarna, Adv. For the Respondent : None ORDER Delay condoned. We do not see any reason to interfere with the impugned order. The special leave petition is dismissed. Pending applications, if any, stand dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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