In the result, the order passed by the assessing officer and
Bench: ALOK ARADHE,M.NAGAPRASANNA
1)(c) of the Act. 5. Being aggrieved, the assessee filed an appeal before the Commissioner of Income Tax (Appeals). The Commissioner of Income Tax (Appeals) by an order dated 15.03.2010 inter alia held that Section 50C comes into play only when there is a valuation at a higher value for stamp valuation purposes by the state authority then