If only a small portion of the consideration for the purchase of a property was paid during the year, the addition u/s 69 of the entire purchase consideration cannot be made in the assessment of that one year (Para 11).

If the Assessee furnishes corroborative and supporting documentary evidences before the CIT (A) which substantiates the explanation already given before the AO, no fault can be found with the CIT (A) in admitting the said evidences and there was no violation of Rule 46A (Para 9).