In the result, appeal filed by the Revenue in ITA No
Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)
16A, was purchased for Rs. 4,00,00,000/- from Mrs. Taranjot Kaur, with the final registration occurring on 28/06/2016. The Ld. AO contended that the stamp duty value of the property as on 02/02/2015 was Rs. 8,63,21,268/-, leading to a difference of Rs. 4,63,21,268/- between the purchase price and stamp value. This difference