AO couldn’t bypass Valuation Officer when stamp valuation of asset was claimed to be more than its m

IT : Where an assessee has claimed before Assessing Officer that value of land and building assessed by stamp valuation authority exceeded fair market value of property, then in terms of section 50C(2)(a), Assessing Officer ought to have referred matter to valuation officer instead of straightway deeming value adopted by stamp valuation authority as full value of consideration