ORDER

PER V. DURGA RAO, J.M. :

These three appeals are filed by three different assessees against the respective orders of the learned CIT(A)- 3, Nagpur, relating to assessment year 2015-2016. Since common issues are involved in these appeals, these appeals were heard together and are being disposed of by this consolidated order for the sake of convenience and brevity.

2. Facts of the case, in brief, are that a search was conducted in the premises of Soni Maloo, Talda, Panapliya group of cases and various documents were seized from the residential premises of Shri Pradeep Maloo. On verification of the documents i.e., Sale Deed it is found that Soni Maloo, Talda and Panapaliya had purchased a land for an amount of Rs.70 lakhs but the original sale consideration of the property was for Rs.2,28,50,000/- of which Rs.70,000/- was paid in cheque and balance of Rs.1,58,50,000/- was paid in cash to the assessee viz., Taradevi Babulal Patni and other co-sellers. Accordingly, the assessee