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13. As to the merits, this Court is of the opinion that the findings of the lower authorities are based on a proper appreciation of the facts. The documents, in the form of the (unsigned) agreement to sell do disclose that the real - and undisclosed - consideration for sale of the property was far in excess of what was in fact reported in the assessment. The inferences drawn by the AO were consequently justified. However, the CIT (A) was of the opinion that since only a portion of the property had been gifted by the assessee's husband to her, the entire addition could not be made in her hands. This finding ITA 483/12 & ITA 251/13 Page 13 was affirmed by the ITAT. This being purely a question of fact, this Court does not propose to interfere with it.