Held, that the Department could not rebut the arguments of the assessee. Therefore, there was no justification on the part of the lower authorities in making or confirming the addition. Held, that the name of the other persons were mentioned in the sale deeds, and this proved that the other persons were co-sharers who shared the profits from the sale or purchase of the land in question. Therefore, the addition made on protective basis in the hands of the assessee was to be deleted.(AY.2009-10)