Consideration less than stamp value who is assessed

1. From the seller's point of view,
If the capital asset being land, building or both is sold during the year, where the difference with respect to consideration and Stamp Duty Value(SDV) exceeds 5% as variations then for the purpose of sec 48 (capital gains computation) Stamp Duty Value shall be taken. 
In other cases, actual sale consideration will be used for computing capital gains. 
2. From the buyer's point of view,
As per sec 56(2)(x), any person receives an immovable property for inadequate consideration where the difference as per stamp duty value and consideration paid for that property exceeds Rs. 50,000 and 5% of the consideration, then the entire difference will be charged to tax as income under the head Income from other sources in the hands of the buyer. The cost of acquisition for the buyer at the time of selling the IP will be, the actual cost paid the plus amount for which tax already paid u/s 56(2)(x). 
3. The concept of guideline value will be applicable for both the Buyer and as well as the seller. However, the section varies. 
Please correct me if the above solution has an alternative view.