2023 (8) TMI 964

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....e Tax<br>HON&#39;BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA AND HON&#39;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....

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....come Tax Appellate Tribunal which was also dismissed holding that the evidence on record proved 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. ....

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....e order passed by the learned Tribunal. The Tribunal has taken into consideration the oral and 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 lac....