Assessee’s company  purchased land for consideration of Rs. 1.57 crores.  The AO  held that actual purchase price was Rs.4.95 crores while assessee declared lesser purchase value at Rs.1.57 crores, and later on through sale consideration received unaccounted money. Tribunal deleted the addition. On appeal by the revenue the Court held that  since this was not a case where assessee accounted for lesser sale consideration but this was a case of under accounted purchase consideration accordingly no addition could be made on account of undisclosed income. Order of Tribunal is affirmed.  (BP 1998- 99 to  2003 -04)