In the result, the appeal of the assessee is partly allowed
Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2016-17]
prices in a pre-planned manner. The Assessing Officer noted the fact that the ld. Counsel for the short span of time. In view of these facts, the Assessing Officer disallowed the Long Term Capital Gains of Rs.80,17,339/- and made addition of the said amount u/s 68 of the Act. In this regard, the factual finding