Where land sold by assessee to builder had been acquired by Government and assessee had received no compensation, no capital gains arose to assessee even though he received consideration from builder

Tej Singh [2012] 25 taxmann.com 573 (Agra - Trib.)
Anil Kumar Forma (HUF) v. CIT [2007] 289 ITR 245/163 Taxman 182 (Mad.) and CIT v. Karambir Singh [2008] 303 ITR 231/169 Taxman 85 (Punj. & Har.) (para 6.3) followed.