short “DVO”) and not as per the value determined by the Stamp Valuation Authorities. 7. Both the assessee and the revenue challenged the order dated March 30, 2011 passed by the first appellate authority by preferring separate appeals being ITA No. 806/Kol/2011 and ITA No. 872/Kol/2011 respectively. Page 4 of 13 8. The learned Tribunal by an order dated February