Section 50C Not Applicable: No Evidence of Overpayment Found, Unexplained Investment u/s 69 Not Substantiated Against Purchaser.

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....Unexplained investment u/s 69 - CIT(A) has rightly adopted this view holding that provisions of section 50C were not applicable on the assessee being the purchaser of the property and also during the survey proceedings no documentary evidence was found which may prove that the assessee has made payment over and above the registered valuation of the property.....