Appellant was unable to produce the bank statements, etc. as bank was not having old records. It is contended that appellant produced the transfer certificate in the name of vendee on 23.03.1986 with respect to the sale of flat by his father Prof. R.K. Kaistha. However, the same was not considered by the Competent Authority. No notice was served by the Competent Authority to the bank to furnish the details of the loan amount of Rs.Two Lacs, which the appellant was claiming as a loan by father-in-law of AP-2 Smt. SudhiKaistha. Rs.1,17,000/- out of remaining amount of Rs.1,75,000/- was raised by sale of her jewellery. The details of which were produced before the Competent Authority and annexed as Annexure-I in the present appeal. He further argued that the Competent Authority wrongly held that AP-2was not having enough sources/legal income to purchase the property in question whereas she was having balance amount of Rs.17,000/- and Rs.58,000/out of her savings from the job she was doing in five star Hotels. Annexure-2 of the appeal was referred for the aforesaid. A prayer was accordingly made to allow the present appeal as appellant was
