Assessing Officer issued notices to assessee calling upon it to show cause as to why difference between income disclosed in return and guideline value of property purchased by assessee should not be treated as income from other sources under section. Assessee reiterated that document value represented fair market value and a reference should be made to Departmental Valuation Cell for determination of fair market value.However, without waiting for valuation report, assessment order was passed. Assessment order was subject to statutory appeal. On writ the Court granted W interim stay of coercive action pending disposal of statutory appeal. (AY. 2018-19)