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It is seen that all the three plots D-112, D-112A and D-112B are part of a common plot( Refer Asst Order Pg 7) . In respect of Plot no D-112 A & D-112B, purchased from Sh Nirmal Kr Jain and Sh Bimal Kr Jain, both the sellers have accepted fact of receipt of "on money" to the extent of Rs 5 Crores and offered the same in their respective returns. This "on money" payment by Nirmal Kr Jain is also supported by the documents seized in search. Once, the seller has accepted the fact of giving on money, the same has to be considered as paid by the buyer. Similarly, plot no D-112 is part of the plot D-112A & D-112B and therefore, the on money payment in respect of plot no D-112 cannot be denied in view of circumstantial evidences.