A search and seizure operation was conducted in case of assessee.  During search, certain sale deeds with respect to sale of agricultural land were found and seized and assessee was asked as to why capital gains were not attracted in said transaction.  Assessee submitted that he entered into a sale-cum-GPA agreement.  Assessing Officer, without referring to registered agreement of sale-cum-GPA, made addition in hands of assessee for entire land admeasuring Ac. 32.27 gts.  However, registered document showed that only agricultural land admeasuring Ac. 22.27 gts was purchased by assessee and there was no purchase document available with Assessing Officer for remaining Acs. 10.00 gts of agricultural land. Since land admeasuring Ac. 10.00 gts was owned, registered and held by a third party who was not connected with assessee in any manner, land owned by third party is  not a capital asset in hands of assessee and, therefore, no addition could be made in respect of such land for capital gains arising out of sale of capital asset. (AY. 2020-21)