Held, that the sale of property is  not done by the assessee, but V, whose relevant form 26AS was also produced confirming the buyer’s deduction of tax at source at 1 per cent.  The sale deed showed that the assessee’s name was nowhere reflected in the registered sale deed. In addition, the letter from the Sub-Registrar stated that on that specified date there was no property transaction made by the assessee. Revision order is quashed. AY. 2019-20)