No addition if AO couldn't prove that some money was paid in excess of sale consideration specified

IT : Where in course of assessment, Assessing Officer enhanced amount of taxable capital gain, in view of fact that there was no material on record indicating that sale consideration in excess of amount mentioned in sale deed was paid and, moreover, Assessing Officer could not substitute amount of FMV declared on basis of valuation report given by registered valuer, impugned addition was rightly deleted by Tribunal