c) Sanjay Dattatraya Dapodikar v/s ITO Ward - 6(2), Pune ITA No. 1747/PN/2018 dtd.
30/04/2019(Pune) (Trib)
Where date of agreement for fixing amount of consideration for purchase of a plot of
land and date of registration of sale deed were different but assessee, prior to date of
agreement, had paid a part of consideration by cheque, provisos to section
56(2)(vii)(b) being fulfilled, stamp value as on date of agreement should be applied for
purpose of said section
f) Mohd. Ilyas Ansari v. ITO-23(2)(3),Mumbai [ITA No. 6174/M/2017dtd. 06/11/2020,
186 ITD 407 (Mumbai - Trib.)]
10 ITA No. 56/Mum/2021-Mr. Sajjanraj Mehta
Where Assessing Officer mechanically applied provisions of section 56(2) to difference
between stamp duty value and actual sale consideration paid by assessee and made
additions, without making any efforts to find out actual cost of property, additions
made by Assessing Officer were to be set aside."