Value ascertained by DVO can't be deemed as fair value of an immovable property if it exceeds stamp

IT: In terms of section 50C, in case assessee challenges valuation before Assessing Officer and Assessing Officer calls for valuation report from Valuation Officer and valuation adopted by Valuation Officer exceeds value adopted by State Stamp Duty Authority, it would be valuation of such stamp duty authority which would prevail for purpose of computing capital gain