Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
68,98,817/- That in the relevant year assessee has sold residential land measuring 300 sq. mtr. on 20.05.2020, part of 447/2, Chawni Bazar (Civil Lines), Pargana- Tehsil, Gonda for consideration of Rs. 9,00,000/- Stamp Duty value Rs. 82,35,000/- to his son AlokPandey (PAN-CZZPP5325B). Considering the provision of Sec. 50C, the liability of Long Term