Bench: Sh. Laliet Kumar & Dr. M. L. Meena
purchase of agricultural land u/s 54B calculated the capital gain in all the three cases as under:- S.No. Name of Assessee Capital Gain Assessed 1. Sh. Boota Singh Rs. 95,90, 100/- 2. Sh. Babbu Singh Rs. 95,90, 100/- 3. Sh. Nachhatar Singh Rs. 87,49,720/- ITA Nos. 162 to 164/Asr/2019 6 6. The assessees filed appeals before