In the result, the appeal of the assessee is partly allowed and the appeals
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
Section 147 on the differential total income of Rs.3,88,83,800/-. The assessee carried the matter in appeal before the Commissioner of Income Tax (Appeals), who confirmed the order of assessment. The matter was carried in appeal to the Tribunal and by the impugned order, the Tribunal allowed the appeal of the assessee, accepting the sale value as returned