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1991 (10) TMI 92 - ITAT DELHI-CExtract: .......yers of plots. In case before us the assessee has no such liability qua any one. It may get a lease deed executed, stamped and registered according to law. But it cannot be termed as a liability to a third person. We, therefore, set aside the order passed by the CIT(A) and restore the addition as made by the Assessing Officer. The appeal is allowed
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