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Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar U.S.Assessment Year: 2015-16
section 56(2)(vii)(b) and due taxes has been paid in the immediate previous year is against the principal of accounting and natural justice. 5. That in facts and circumstances of the case, the presumptions of the Authorities below that being the same circle rate of the property at the tune of purchase and sale is same there cannot