Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
36,29,103/- against the consideration of Rs. 30,00,000/-. Therefore difference between FMV of property and actual sale consideration is of Rs. 6,29,103/- only. However, Ld. CIT(A) sustained the addition to the extent of Rs. 47,38,700/- being difference between FMV estimated by VO at Rs. 77,38,700/- (-) Rs. 30,00,000/-. Therefore