1993 (8) TMI 3

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....preferred against the judgment of the Madhya Pradesh High Court ([1983] 144 ITR 79) dismissing the appeal preferred by the appellant under section 269H (occurring in Chapter XX-A) of the Income-tax Act, 1961. The appellant purchased a house at Bhopal under a registered sale deed dated February 13, 1973. The consideration recited in the deed was Rs. 49,000. Proceedings were taken under Chapter XX-....

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....lant as well as the transferor with respect to the actual consideration that passed between them. We are unable to see any substance in this appeal. Once it is admitted by the appellant and also by the transferor that the consideration that really passed between them is Rs. 90,000, while the document shows that the consideration is Rs. 49,000 only, it is clear that the requirements of section 269....