Assessee sold an immovable property for certain consideration. Assessing Officer held  that stamp duty value was higher than sale consideration. He  made addition on account of difference in stamp duty value and sale consideration of said property under section 56(2)(x). CIT(A) sustained the addition. On appeal the Tribunal held that  the Assessing Officer had not given any finding on this issue and Commissioner (Appeals) had merely sustained addition made by Assessing Officer without giving any finding regarding applicability of said provisions. Matter remanded to the Assessing Officer. (AY. 2017-18)