Held that  based on the documents seized from purchaser, the AO enhanced the sale consideration and made addition in the hands of assessee; while holding in favour of the assessee, the CIT(A) has not discussed as to how a tangible document/loose paper found from the possession of the purchaser in course of drastic action of search is unworthy of any reliance; CIT(A) has also not made any discussion on non-compliance of summons issued to the purchaser under s. 131; matter is remanded for reconsideration. (AY. 2014-15)