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In the result, the appeal filed by the assessee is allowed
Bench: Shri R. K. Pandaassessment Year : 2016-17
transfer of such immovable property. 4.4 This section came into the effect om 01.04.2014 as per the finance act 2013. Therefore the section raised by the appellant that section 56(2)(vii)(b) is not attracted in her case, is hereby ejected. Therefore, I am of the considered view that the AO has rightly added difference in the computation