2018 (3) TMI 1943

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.... By: Sh. Manjit Singh ORDER PER BENCH: Both the above appeals have been filed by the Assessee against the similar order of the Ld. CIT(A)-4, Ludhiana dt. 16/12/2016. 2. Since the issues raised in both the above appeals are common therefore they are being decided by a consolidated order for the sake of convenience. We shall take ITA No. 291/Chd/2017 as a lead case in which assessee has ....

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.... 55,00,000/- and, thus, the CIT(A) has erred in not considering the revised agreement due to the litigation in respect of title of the property. 4. That the CIT(A) has erred in not considering the statement of Sh. Kanwar Ranbir Singh (Purchaser) as recorded during the course of assessment proceedings. 5. That the Worthy CIT(A) has erred in not considering that Assessing Officer f....

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....led by assessee. The order of the Ld. CIT(A) reads as under: "In view of the above stated facts and in circumstances of the case, I am of the opinion that the Assessing Officer is fully justified in making an addition of Rs. 11,44,500/- in this case by taking sale consideration of half portion of the property at Rs. 45,15,000/-. The addition of Rs. 11,44,500/-made by the Assessing Officer....