In the result, the appeal of the assessee is partly
Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2013-14
condonation of delay. 2. The assessee has also raised following additional grounds: 2 [ITA No.457/Ind/2017] [Mr. Dinesh Nigam, Indore] “That, the Learned ITO erred in law and on facts in adopting the value determined by the stamp valuation authority at Rs.1,00,60,000/- for the calculation of LTCG while he ought to have adopted the amount actually received