(2)Without prejudice to the provisions of sub-section (1), the Assessing Officer may refer the valuation of the capital asset to a Valuation Officer, and the provisions of section 269(3) to (8), shall, with necessary modifications, apply in relation to such reference, where––(a)the assessee claims that the stamp duty value exceeds the fair market value of the property as on the date of transfer; and(b)the stamp duty value has not been disputed in any appeal or revision or no reference has been made before any other authority, court or the High Court.
