https://www.taxtmi.com/caselaws?id=441985 HC dismissed the appeal, upholding concurrent factual findings that the registered sale deed's recital showed consideration of Rs. 6.75 lakh for agricultural land. Authorities (Assessing Authority, Appellate Authority, ITAT) relied on the deed and evidence; burden lay on the assessee to prove a higher cash consideration of Rs. 20.8 lakh. The court held the dispute was one of appreciation of evidence, not a substantial question of law, and therefore declined to reappraise or interfere with the concurrent findings. en-us Tue, 25 Apr 2023 00:00:00 +0530 Mon, 27 Oct 2025 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441985 HC dismissed the appeal, upholding concurrent factual findings that the registered sale deed's recital showed consideration of Rs. 6.75 lakh for agricultural land. Authorities (Assessing Authority, Appellate Authority, ITAT) relied on the deed and evidence; burden lay on the assessee to prove a higher cash consideration of Rs. 20.8 lakh. The court held the dispute was one of appreciation of evidence, not a substantial question of law, and therefore declined to reappraise or interfere with the concurrent findings. Case-Laws Income Tax Tue, 25 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441985