wife of the accused given relinquishing right and given consent over the said property for mutating the name of the purchaser and the same was transferred among the family members. The property was actually sold by his wife, but as she executed relinquishment deed by relinquishing the right, though no sale deed was executed, but the amount of 10,35,000/- received by the wife of the accused through bank transaction was not at all considered by the I.O. and it is stated, out of the said amount of 10,35,000/-, the wife of the accused purchased a land of 1 acre in R.S.No.271/B for 2,38,800/and the remaining amount was invested in F.D. in the name of his wife and his children. But the I.O. has not considered the income of 10,35,000/- as income of the wife of the accused and the investment made by his wife in purchasing the land for 2,38,800/and the investment of 10,06,393/- standing in the name of wife and children was shown as assets of the accused, which is not correct and prima facie it is a wrong calculation made by deleting 10,35,000/- from the income of the wife of the accused and adding 10,06,393/- as assets of the accused which increases the assets of the accused in the Schedule ‘A’. It is pertinent to note that the sale
