S. 56 : Income from other sources-Difference between purchase consideration and valuation made by DVO-An anti-avoidance provision-No infirmity in valuation report-There is no provision in the Act that before invoking the provisions of s. 56(2), the AO or the CIT(A) should prove with evidence that there is a transaction of on-money and then only addition can be made-Order of CIT(A) is affirmed. [S.56(2)(x)(b)]