2010 (8) TMI 217 - DELHI HIGH COURT

Undisclosed payment - Additions on the basis of DVO report - assessee had made investment in properties - no evidence much less incriminating evidence was found as a result of the search to suggest that the assessee had made any payment over and above the consideration mentioned in the registered purchase deed – Held that: - no adjustment on account of sale consideration has been made by the Revenue in the case of the seller. Consequently, we find that no substantial question of law arises in the present appeal which, being bereft of merit, is dismissed