After demise of father the assessee filed a suit for partition and separate possession of his share of properties belonging to father Assessee received from his mother a consolidated amount of Rs. 1.60 crores as per decree of Court in full satisfaction of his right, title and interest in properties of family and thus litigation came to an end. Court passed a decree in terms of comprise agreement between parties. The  Assessing Officer held that  all properties of father were given to mother under will and belonged to her absolutely. The assessee had no rights whatsoever over property and therefore, sum of Rs.1.60 crores received by assessee from his mother was in nature of income chargeable to tax in hands of assessee. On appeal Commissioner (Appeals) held that said receipt fell within category of income specified in section 56(2)(vii)(a) of the Act.  On appeal the Tribunal held that all items of suit properties were bequeathed to assessee’s mother under will could not be basis to hold that assessee did not have any rights whatsoever.  Assessee had a right to question validity of will and had in fact filed suit for partition and separate possession of his share of suit properties. Therefore, sum received by assessee for giving up his rights to contest will could not be said to have been received without consideration and hence, could not have been brought to tax under section 56(2)(vii)(a) of the Act. The Tribunal also held that  the sum received by assessee to give up his rights to contest will was not in nature of revenue receipt, but was a capital receipt not chargeable to tax, thus, sum so received could not be brought to tax as capital gain under section 45.  (AY. 2012-13)