The assessee booked the flat No 4707 with India Bulls Sky suits . Because of restrictions the booking was cancelled and shifted to flat No 3907 in the same project . Since the construction was not materialised the assessee was allotted flat in another project by the name Sky Forest without any change in the  terms of the purchase . The formal agreement was entered in to on 4 th May 2015 . There was no change in purchase price fixed for allotmet in 2010 . The AO added the  difference between consideration paid and stamp value under section 56(2)(vii) of the Act . On appeal the CIT(A) deleted the addition . On appeal by Revenue dismissing the appeal the Tribunal held that  it was the same booking which dated back 24 th September  2010  and the assessee has not made any extra payment . When the booking was made flat was not in existence and it was a property to be constructed in future date . Order of CIT(A) is affirmed .  ( TS. 450-ITAT-2022 ( Mum) ( AY. 2016 -17) (Dt. 9 -5 -2022)