In the result, the all the appeals of the assessees are allowed
Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm
capital gain. 3.2. The appeal of the assessee was also dismissed by the ld. CIT (A) after taking into consideration the reply and contention of the assessee by upholding the order of the ld. Assessing Officer. 3.3. The ld. AR vehemently submitted before us that the assessment framed by the ld. AO u/s 153A/ 143(3