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2013 (12) TMI 197 - DELHI HIGH COURTLack of proper investigation - Held that:- The A.O. didnot examine the person who made the unsigned agreement - The Assessing Officer did not make addition of the amount mentioned in the ‘draft agreement to sell’ but addition of Rs.1.15 crores was made - The draft agreement to sell could have been the starting point of investigation and further detailed verification was not been carried out - In the absence of the said investigation and evidence - Decided against Revenue.
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