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Case Law Details

Case Name : ITO Vs Roopsingh Bhupal Singh (ITAT Ahmedabad)
Related Assessment Year : 2012-13
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ITO Vs Roopsingh Bhupal Singh (ITAT Ahmedabad)

Addition u/s 69 on Alleged Property Investment Deleted – Difference Between Agreement & Sale Deed Not Sufficient Evidence – ITAT Ahmedabad

AO reopened the assessment after noticing that the assessee had entered into an initial sale agreement for purchase of agricultural land at ₹5.22 crore, whereas the final registered sale deed reflected consideration of only ₹25.25 lakh. Treating the difference as un

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