Bench: Shri Amit Shukla & Shri Prashant Maharishi
house property. Assessee made cheque payment of Rs. 10 lakhs and cash payment of Rs.33,35,000/- for purchase of above property . Assessee submitted that the above payment of Rs. 46,26,000/- is made from over-draft account. This contention was rejected by the Assessing Officer as no further information was filed. Further addition