In this case, the dispute with regard to ownership of two properties purchased during the year under consideration and difference in value of the properties, as per registered deed and value as per stamp duty authority. The assessee claims that two properties were acquired by her husband Mr. Ajay Ubale and source of investment has been paid and explained by him in his individual capacity and therefore, she did not disclose purchase of properties in her IT return filed for the year. For this, she has filed necessary details explaining the transactions with corresponding evidences. The learned AO has accepted that the source of investments made for purchase of property by her husband, but made additions towards difference in value of property, as per registered deed and as per stamp duty value in the hands of the assessee on protective basis under s. 56(2)(vii)(b) of the IT Act, 1961, without making any substantive addition in the hands of assessee’s husband.