Assessee had vide a registered purchase deed acquired title of a plot for a consideration of Rs. 1.05 lakhs on 2-3-2017. Assessing Officer held that  stamp value/segment rate as per registration deed was Rs. 1.11 crores and, accordingly, he made addition of Rs. 1.10 crores being difference between actual consideration and stamp duty value of said property. Commissioner (Appeals) deleted additions. On appeal the Tribunal held that  originally an agreement to purchase awas executed between assessee’s late father and D in year 1991 for consideration of Rs. 92,000 (including development charges). Assessee’s father in lieu of aforesaid purchase transaction had deposited purchase consideration in instalments through cheques/drafts over period 27-6-1991 to 12-9-1992. After demise of assessee’s father said property was registered in name of nominee i.e. assessee and had paid balance development charges of Rs. 19,962 On facts, case of assessee would fall within exception carved out to application of section 56(2)(vii)(b) and, therefore, stamp duty value as on date of agreement should only be compared with actual consideration. Order of CIT(A) is affirmed.  Tribunal also held that since difference between stamp value of property purchased by assessee and actual purchase consideration was only deemed/notional income, same could not be brought with meaning of unexplained investment under section 69. (AY. 2007-08)