We have considered rival submissions and gone through the record carefully. According to the Assessing Officer, the assessee has sold office space in Gurgoan for Rs. 2.00 crores which has given rise to long term capital gain of Rs. 78,83,716/-. Therefore, the assessee has a motive to reduce tax liability by adopting certain strategy. He investigated the claim of the assessee about loss in wheat trading with this angle. The question before us is, whether the Assessing Officer is able to bring sufficient evidence demonstrating the fact that version putforth by the assessee was false and she has not carried out any alleged trading in wheat.