Addition for difference in property value: ITAT directs readjudication

Sunder Lal Vs ITO (ITAT Delhi)

Introduction: The cases of Sunder Lal vs. ITO (ITAT Delhi) for Assessment Years 2011-12 and 2012-13 revolve around issues concerning the deposit of sale consideration into a bank account. These cases highlight the challenges faced due to a lack of effective representation before the lower authorities and the subsequent direction by the Income Tax Appellate Tribunal (ITAT) for re-adjudication.

Assessment Year 2011-12: In the c

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