Sale consideration : Where AO issued reopening notice and made addition to income of assessee on account of purchase of land from undisclosed sources, since entire foundation of reopening of assessment and addition to income was laid on basis of photocopy of an alleged agreement to sell property, which was not supported by any other evidence, impugned addition was unjustified and was to be deleted – Principal Commissioner of Income-tax v. Smt. Rashmi Rajiv Mehta – [2024] 160 taxmann.com 723 (Delhi)