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2008 (2) TMI 868 - HIGH COURT OF RAJASTHANAdditions on unexplained investment in purchase of land - protective assessments - non making available opportunity of cross -examining sale consideration received - corroborated by independent witnesses and material on record ? - HELD THAT:- In any case, the question as to whether the consideration received, or any other higher consideration than the one, mentioned in the sale deed, did pass from the assessee to the seller or not, does nonetheless remain a question of fact, and it is not shown by the department, that any relevant material has been ignored, or misread by the learned Commissioner, or the learned Tribunal. In that view of the matter, in our view, the questions, as framed, cannot be even said to be arising, and in any case, are required to be answered against the revenue , and in favour of the assessee. Accordingly, the questions are answered as above, and the appeals are dismissed.
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