Sales transactions amount show procedure

Kollipara Sundaraiah (B.com) (2963 Points)

02 November 2021  
suppose it assess purchase of vacant site rs:20 lacs value in f.y.18-19 .but assess purchase transaction not show in books and it returns.
assess vacant site rs:25 lacs sold in f.y.21-22.
question:
1.assess vacant site sales value show procedure in books and it returns.
2.purchases transaction show procedure.