Section 50c matter

During A.Y. 2013-2014 Assessee along with other co-owner has sold urban agriculture land to a Private Limited company in district Navsari, Gujarat. As the land is sold to non agriculturist, approval of district collector is duly obtained under section 63 of the Bombay Tenancy and Agricultural Lands Act. As required by the order of collector, purchaser has paid stamp duty by applying Jantri rate of Non Agriculture Rate (i.e. rs. 840/- per sq meter). However assessee along with other co-owner has executed sale deed by applying Jantri rate of Agriculture Land (i.e Rs. 160/- per sq meter) A.O. has made addition in total income of the assessee by applying section 50C. We have also obtained certificate from collector regarding the correct stamp duty of concerned land as on date of sale is Rs. 160/- per sq meter only. Apparently matter is in favor of assessee however we need some case laws to support our arguments before appellant authority. Hereby I request you to kindly provide few case laws in favor of assessee with the same facts.