Tribunal held that provisions of S. 56(2)(vii)(b) refer to any immovable property and same is not circumscribed or limited to any particular nature of property. Accordingly the agricultural lands fall under definition of an immovable property for the purpose of S. 56(2)(vii)(b) of the Act. It is immaterial whether they fall under definition of capital asset or stock-in-trade. Accordingly the addition made as unexplained investment is affirmed.  (AY. 2014-15)