Section 50c

Dear All,

Assesse owns a shop which was let out, his tenant was having its possession for a long period of time and not vacated the same inspite of many efforts by the assessee. At last, assesee sold that shop to him at an agreed very low price than market/ stamp value.

AO make asseseemnet as considering Sales Consideration as on Stamp Value.

Now the case is in CIT(A), plz guide me through any case laws which help me in this matter to consider the sales consideration as on Actual Basis.

   Thanks