Stamp duty value on date of agreement to be considered when date of agreement and registration is different

Partha Pratim Chakrabarty Vs ITO (ITAT Kolkata) ITAT Kolkata held that when date of agreement and date of registration are not same, then, stamp duty value on the date of agreement should be considered. Accordingly, since difference is less than 10%, hence addition u/s. 56(2)(vii) unjustified. Facts- The case of the assessee was selected for scrutiny assessment and a notice u/s. 143(2) was issued. AO found that the assessee has purchased a flat whose sale deed was got registered for a sum of Rs.81,71,000/-, whereas Stamp Duty Valuation Authority have determined the value of the property for th...