fair value u/s 50c

AO will be hardly satisfied with the contention that reason for selling at a lower price is higher number of tenants as the assessee is in receipt of  undisputed rent from tenants. 

Secondly, the person to whom you are selling the property will always insist upon undisputed possession and it is generally mentioned so in the sale deed/ documents being registered.

So,  in spite of other arguments, prevalent method of "settlement with the AO" may be resorted  for this purpose.