Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar
54F invested subsequent to the receipt of money against sale of agriculture land. 3. That learned CIT (Appeals) has erred in law and facts in adopting indexed cost of land valued on the basis of land value on 1-4-1981 at Rs. 3,58,321/-. 4. That learned CIT (Appeals) has erred in law and facts in confirming