In the result all the appeals of the assessee are allowed for statistical purposes
Bench: Sh. Laliet Kumar & Dr. M. L. Meena
546 of the Act as the payments were made through cheques from the bank account of the assessee even though the sale deed was registered at less value but the fact remain that the assessee purchased the agricultural land in higher cost. CONCISE GROUNDS OF APPEAL in 1. That the Ld. PCIT has erred in confirming the action