Purchased property under sarfaesi act

Hello, I purchased a property from SBI at Rs 90 Lakh and thereafter Sale Certificate was issue to me under SARFAESI Act. I duly paid the stamp duty and registered the property at a market value that is Rs 1.45 cr as on 2018. In the mean time I also paid TDS of 1% that is Rs 90000. Now I receive notice from Income Tax, stating that I need to pay tax as my purchase price is less than market value it will be treated income from other source u/s 56(2). In response to this notice I replied to the Dept, that this is not a normal sale transaction but a statutory sale, it does not amount to transfer of property it is an authority to transfer the interest in the property as mentioned in the case at Madras High Court P. Pandian Vs The Inspector General of Registration. I further added that with reference to case of Bombay High Court, Pinak Bharat & Co. Vs Anil Rao & Co., the value of the property as per Ghar consultant (Valuer 1) was 0.74 cr and D.N Biswas ( Valuer 2) is 0.89 cr and the Selling price was 0.90 cr. So the highest of the 3 will be the actual value of the property which is 90 lakh. I further added that the value of the property estimated by two different Valuers which have to be well complied by Wealth Tax Act, SARFAESI Act and SBI Norms. I have repond to the authority in rapid manner with all the document supporting my claim. I would like to ask your different perception about the above mentioned case and how can I present my case in a more appropriate way. Regards