Dismissing the appeal of the revenue the Court held that the Difference between the amount disclosed and estimate by Assessing Officer cannot be treated as undisclosed . ( AY.2005-06)
PCIT v. Millennium Park Holdings Pvt. Ltd. (2018) 403 ITR 178 (Guj) (HC)
S. 69B : Amounts of investments not fully disclosed in books of account – Purchase of land – Difference between the amount disclosed and estimate by Assessing Officer cannot be treated as undisclosed . [ S.153A ]