Sujauddian Kasimsab Sayyed vs Income Tax Officer

Whether the addition under section 56(2)(vii)(b) of the Income Tax Act, 1961, treating the difference between stamp duty value and purchase consideration as income from other sources for AY 2015-16 is valid when the assessee claims the property was acquired in AY 2013-14 based on an allotment letter dated 27.04.2012 --- Held No, the addition is upheld as the effective date of transfer is the date of the registered sale agreement (10.09.2014), not the allotment letter.