In the result, both the appeals filed by the assessee and Revenue are disposed off in light of aforesaid directions
55A & passed the order u/s 147/ 143(3) based on the report by making an addition of Rs.2,83,94,600/- on account of capital gains in the hands of the assessee as an individual by taking the full value of consideration u/s 50C of Rs.6 crores in respect of both the plots. The appeal of the I.T. Department against