Assessee purchased property.  Assessing Officer held  that stamp value of said property was higher than purchase price. He  made addition of  difference of such amount to assessee’s total income under section 56(2)(x)  of the Act. CIT(A) affirmed the order of the AO. On appeal the Tribunal held that  the  demonstrated from relevant supporting material that allotment of new flat had been made to assessee in continuation of replacing of earlier allotment which was changed because of unavoidable circumstances of change in Development Control Regulation, as per proviso to section 56(2)(x) first allotment letter was to be considered as agreement to sell. Addition is deleted.  (AY. 2018-19)