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2011 (7) TMI 766 - KERALA HIGH COURTSearch and seizure - In the normal course, unless the assessee proves that her property is of lower value than the adjoining property, her property would have fetched the same or almost the same price as that of the property of the uncle and father, which was simultaneously sold - This Court has in several decisions taken note of the notorious practice of underestimation of value in documents to reduce the high incidence of stamp duty - If receipt of more than the declared amount as consideration is proved by documents, necessarily, the assessment is sustainable - Appeal is allowed by way of remand to CIT(A)
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