Tribunal held that the Commissioner has not considered the documents which were produced before him. The matter was to be remanded to the Assessing Officer for reconsideration of the issue in the light of these documents. If these documents were found to be genuine and it was found that the assessee had no right whatsoever in the property and they are not the owners of the property, there could not be any liability of capital gains in the hands of the assessees from the sale of such property. (AY. 2008-09)