<> The stance taken by the AO is prima facie odd; and, by any standard, sounds extremely ridiculous, rather unworldly. In today’s context of supervening realities, an instance of this type is not-an-unheard-of real life story. That is, despite resistance by an honest seller, at the instance of purchaser who, for his own other ‘personal’ reasons (not only for saving on stamp duty) pressurizes, and seller being faced with an awkward predicament eventually, for practical reasons, obliged to yield / succumb to pressure from purchaser. If viewed differently, on the facts and circumstances as understood, going by pure common sense, and empathizing with seller, it is the purchaser who should have been subjected by the AO, in order to prove his mettle, to a detailed inquiry and forensic investigation. Interestingly but surprisingly, it has been left unknown as to what really transpired from the other side of the Stamp duty authority, with no less concern !