Assessee purchased a flat for a consideration of Rs. 19 lakhs-Assessing Officer held  that flat had stamp valuation at Rs. 63.78 lakhs and, therefore, difference in invested value and stamp valuation of Rs. 44.78 lakhs was added under section 56(2)(x).Commissioner (Appeals) affirmed order of Assessing Officer by simply holding that case fell within scope of section 56(2)(x)(b), as amended by Finance Act, 2018 from assessment year 2019-20. On appeal the Tribunal held that  since flat was purchased prior to insertion of clause (x) of sub-section (2) of section 56 by Finance Act 2017, provisions of section 56(2)(x) were not applicable. Addition is deleted. (AY. 2020-21)