A company purchased a land (not being agricultural land) for Rs 5 cr as sales consideration mentioned in sale deed, while the circle value/stamp duty value for the same stood at Rs 8 cr on the date of registry. The buyer didn't include the difference figure of Rs 3 cr as its other income under sec 56(2)(x) in its income tax return by assuming that the FMV of the land was Rs 5cr only. At the time of assessment before ao, can that buyer ask its ao to refer the valuation to the departmental valuation officer for arriving at correct FMV of land, or only the seller has such rights?