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In the result, the assessee’s appeal is dismissed
Bench: Shri Nrs Ganesan&Shri Sanjay Aroraassessment Year: 2009-10
section 153C r/w s. 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 27.03.2015 for Assessment Year (AY) 2009-10. 2. The brief background facts of the case are that during the course of a search u/s.132(1) of the Act on Mokha Group of cases on 14.12.2011, an agreement for sale of land dated