Held that the Assessee has  furnished all details and documents to the AQ during the assessment proceedings and convinced him that the transfer of property made by him for the nominal consideration of Rs. 6,00,000 was in pursuance of family settlement and also claimed exemption on the basis of investment of the same amount i.e., Rs 6,00,000, thereby showing Nil capital gains. The Tribunal held that   the AO has considered the implication of S. 50C while accepting the nature of the said transaction and, therefore, it cannot be said that the order passed by the AO is erroneous insofar it is prejudicial to the interest of Revenue. Revision order was quashed.   (AY.2010-11)