In the matter where The Commissioner (Appeals) sent this issue back to the Assessing Officer for his examination and to submit a remand report. Based on the contents of the remand report the Commissioner (Appeals) observed that the assessee had declared the purchase consideration at a figure higher than that of the stamp valuation authority which had been verified by the Assessing Officer in the remand report and reversed the addition. It was held that the Commissioner (Appeals) had given an opportunity to the Assessing Officer to examine the issue and, based on his remand report, had concluded the matter. There was no infirmity in the order passed by the Commissioner (Appeals). (AY. 2014-15)