The assessee and others purchased a property and there was a difference between consideration paid for purchase of property as per registered document and guideline value of property fixed by authorities for payment of stamp duty. The Assessing Officer referred valuation of property to DVO, difference between DVO value and consideration paid for purchase of property was assessed as income of purchasers in terms of section 56(2)(vii)(b) of the Act. Order of the Assessing Officer is affirmed by the Tribunal. (AY. 2017-18)