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In the result the appeals filed by the assessee are allowed
Bench: Shri Amit Shukla & Shri B.R.R. Kumarassessment Year: 2010-11
prices of real estate in Uttarakhand and finally the assessee has forfeited the advance against sale of property and transferred the said amount to the capital account to the individual balance sheet. Apart from that, various other submissions were made. 6. Ld. CIT (A) observed that the documents which have been filed along with the petition in rule