No sec. 68 additions in respect of sale of property if right to sell property was disputed due to litigation

IT : Where Tribunal found that property in question was under general litigations and assessee did not have absolute right to alienate said property and moreover, even agreement to sell was not executed and, thus it was unlikely that an unknown person would give huge cash to assessee, impugned addition made to assessee's income under sec. 68 in respect of sale of said land, was to be set aside

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