Even good fences don't make good neighbours; high value of neighbour's property saddles assessee wit

IT : Where during search in case of third party, department found exchange of money over and above recorded sale consideration in relation to certain property located in close vicinity of property sold by assessee to sister concern of said third party, Assessing Officer could have reason to believe that sale consideration shown by assessee was less than actual sale consideration and, thus, there was escapement of income