Bench: Shri Kul Bharat & Shri Manish Borad
111A of the I.T Act. 21. As far as Ground No.2 is concerned the facts are little different because the alleged capital gain of Rs.17,23,052/- has been claimed as exempt income by virtue of provision of Section 10(38) of the I.T. Act. However the Assessing Officer applying the same finding which he has taken for treating