I recently saw an advert advertising this stamp on eBay, its supposed to be an error of the King Faisal 1932 Stanley Gibbons number 107. It mentions in the advert that its the "wide space" variety and that it has S.G. number 107d.
I checked the SG website and the SG Middle East catalogue and I couldn't find an SG 107d. for Iraq, an honest mistake or an attempt to fool people or maybe there is such a number and i am mistaken, i don't think so.