During year, assessee made on investment towards purchase of a property.  Assessing Officer held that market price of said property as per Stamp Valuation Authority was higher hence made addition u/s 56 of the Act. On appeal the Tribunal held  that  the  as property under consideration was situated in a slum area, market value of same was much lower than value of other buildings in neighbouring areas  hence the  Assessing Officer  should have referred the matter to valuation Officer.  Matter remanded. (AY. 2014-15)