Assessee purchased a property for a consideration of Rs. 1.55 crore.  Value adopted by stamp duty authority as per market rate was Rs. 2.55 crores. AO on basis of value so adopted by stamp duty authority, made addition to assessee’s income under S. 69B of the Act. Tribunal deleted that addition. Dismissing the appeal of the revenue the Court held that, provisions of S. 50C could not be applied for making addition under S. 69B. Court also held that there was no material on record to show that assessee had in fact made investments over and above that recorded in books of account, impugned addition was to be deleted. (AY. 2011-12)