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TMI Blog2023 (8) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... IVASTAVA AND HON'BLE MR. JUSTICE ANIL KUMAR UPMAN For Appellant(s) : Mr. Nehpal Yogi, Adv. For Respondent(s) : Mr. Anuroop Singhi with Mr. N.S. Bhati, Adv. ORDER 1. Heard on application for condonation of delay in filing the appeal. 2. Taking into consideration the cause shown in the application, we are inclined to condone the delay in filing the appeal. 3. The delay is accordingly condo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roved that the total amount of consideration out of the sale of agriculture land was only Rs. 6.75 lacs and the appellant's case that the sale consideration in Rs. 20,80,000/- was rejected. 4. Learned counsel for the appellant argued that the finding of the learned Tribunal is perverse and opposed to law. His submission is that in support of its case of sale consideration of Rs. 20,80,000/-, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documentary evidence led by the parties before. it. In order to record a finding of fact against the appellant and in faovur of the Revenue, the learned Tribunal has taken into consideration the recital contained in the registered sale deed which clearly shows that the sale consideration was Rs. 6.75 lacs. The aspect relating to valuation of the property for the purposes of stamp duty was also ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Even though the submission of learned counsel for the appellant would be that there was no proper appreciation of evidence, it is essentially a case of appreciation of evidence and not of substantial question of law. As the appeal does not involve any substantial question of law, we are not inclined to re-appreciate and interfere with the concurrent finding of facts recorded by the all the author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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