Income tax

This query is : Resolved

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31 May 2019 There was air information with department of sale deed of 54 Lacs. Notice of inquiry sent. It was replied. Ito filed it without any adverse comments. After some time, his case was opened by new Ito under 148.
Now facts of case: A has adopted his wife's bhatija as A didn't have child. Adoption was not written. A made a will in favour of his son. Than A asked son that he should get his land registered in his name to avoid any litigation after death. They executed sale deed and write that consideration is received. But in actual there was no consideration. While first proceedings A has given affidavit that he didn't receive any consideration. ITO FILED THE CASE. BUT NEW ITO OPENED AND MADE ADDITION and state that in sale deed A has admitted before tehsildar that he has received consideration. I asked CIT A, she said we have confirmed additions in the like wise case but it may be quashed in itat etc. What's your advice?