Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
260/- (5) ITA NO. 49/NAG/2021 (A.Y. 2013-14) Tax Effect 1. On the facts and circumstances of the case and in Rs. 3,65,17,247/- law, the Ld. CIT(A) has erred in deleting the addition of Rs. 8,20,24,434/- made by the AO towards difference in cost of investment in the property based on Department Valuer