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TMI Blog2013 (10) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... e preferred on the following suggested questions of law: 1. "Whether, in the facts and circumstances of the case and in law, ITAT is justified in upholding the order of the Commissioner of Income Tax (Appeals) without duly taking into consideration all the materials/documents seized during the course of search and statement of the assessee recorded during the course of search; 2. Whether, in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved by the assessee as mentioned in clause 2 on page 2 of the sale agreement?" This appeal is sought to be preferred against the judgment and order of the learned Tribunal dt.18.9.2012, in relation to assessment year 2004-05. Two appeals were disposed of by the Tribunal by common judgment and order involving questions of fact and law. We have heard the learned counsel for the appellant and gone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned in the purchase deed, then the onus is on the Assessing Officer to establish that, as has been rightly concluded by the Tribunal on this issue. Moreover, photocopy of the unsigned agreement has got no evidentiary value. The Assessing Officer has done a guess work while coming to the conclusion that the price of the property is more than mentioned in the sale deed. There must be some material ..... X X X X Extracts X X X X X X X X Extracts X X X X
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