Stamp duty value exceeds consideration paid for property, difference treated as income.

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....Immovable property purchased, stamp duty value higher than consideration paid. Assessee's request to refer matter to Valuation Officer ignored. Held: As property registered with area of 783.4 sq ft, assessee cannot claim different area. Stamp duty value of Rs. 2,00,17,500 exceeds consideration of Rs. 1.70 crores, hence difference treated as income u/s 56(2)(vii). No infirmity in CIT(A)'s order, appeal dismissed. Stamp duty value considered full value of consideration for Section 56(2)(vii) purposes.....