Mere signing of 'Sauda Chitthi' wouldn't prove that assessee had received consideration from sale of land : SC

IT : Where there was no tangible material available on record to form a reasonable belief that amount of sale consideration had been received by assessee in cash, merely on basis of sauda chitthi signed by assessee for sale of such land, it could not be said that sale consideration was received by assessee; SLP dismissed

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