Assessee purchased a property for Rs. 36.20 lakhs.  Value of property for stamp duty purposes was Rs. 1.77 crores. Assessing Officer held that difference of Rs. 1.41 crores was to be taxed in hands of assessee under section 56(2)(x). On appeal the CIT(A)  dismissed  the appeal  on ground that assessee did not comply with notices of hearing.  On appeal the Tribunal held that since Commissioner (Appeals) did not give a detailed reason on ground of appeal raised by assessee in terms of section 250(6), matter was to be restored back to Commissioner (Appeals) with direction to assessee to submit details.  (AY. 2018-19)