Tribunal held that the Commissioner (Appeals) had originally proposed an enhancement of the purchase price of the assessee by Rs. 4.9 crores and, on receiving the assessee’s reply, had made an addition of Rs. 20 crores. He had not conducted proper enquiry or applied his mind. As a result, his order was set aside and remanded to the file of the Assessing Officer for verification of the details given by the assessee. (AY.2016-17)