In the result, both the captioned appeals are hereby allowed
Bench: Shri N.K. Saini & Shri Sanjay Garg**
capital gain at Rs. 76,12,500/-.* - *5. That the CIT(A) has erred in confirming the action of the Assessing Officer in adopting the sale consideration on the basis of so called alleged sale agreement, which is not reliable at all.* - *6. That the Ld. CIT (A) has erred in not admitting the additional ground of appeal, which