The assessee was allotted flat on 17 -10 -2011  for consideration of Rs 70 lakhs . The flat was registered on 23 -7 -2013.  The  stamp value as on date of registration was Rs 1,00, 2850.    . The AO made addition of Rs 30, 28, 500  u/s 56(2)(vii)(b ) of the Act  treating the stamp value on the date of  Registration  .   Order of AO is affirmed  by the CIT(A) .  On appeal allowing  the  appeal of the Assessee the Tribunal held that the value as on date fixing the price for purchase price  i. e 17-10 2011 ( Date of allotment letter ) should be adopted.   Tribunal relied on following  judgements , Siraj Ahmed Jmalbhai Bora  v. iTO ( ITA No. 1886/M /2019 dt 28 -10 2020 ( Mum)( Trib)),Radha Kisan Kungwani v . ITO (2020) 185 ITD 433 ( Jaipur )( Trib), Saanjay Dattatraya Dapodikar v .ITO ( ITA No. 1747/PN / 2018 dt . 30 /4 /2019  ( Pune)( Trib) , Ashutosh Jha v. ITO ( ITA No. 188 /Ranchi 2019 dt 30 -4 -2021 ( Ranchi)( Trib), Dy.CIT v. Deepak Sashi Bhusan Roy ( ITA No.3204 & 3316 /M/2016 dt . 30 -7- 2018 ( Mum)( Trib) , Mohd Ilyas Ansari v. ITO ( ITA No. 6174 /M/ 2017 dt 6 -11 -2020 ( Mum)( Trib) ( ITA No. 56/Mum/ 2021 dt  5 -9 -2022  ( AY . 2014 -15 )