Accordingly, order the CIT(A) is overturned and the addition of LTCG of INR.6,30,873/- is deleted. Thus, Ground No. 3 raised by the Assessee is allowed

Bench: making this addition in the Appellate Order. Reasons assigned by him are wrong and insufficient. Therefore, Appellant prays for the deletion the addition of Rs.6,30,873 as confirmed by the Learned CIT(A).

56(2)(x)(b) of the Income Tax Act, Assessment Year 2018-2019 1961 made by the Assessing Officer in respect of three immovable proprieties (i.e. Rs.1580568 + Rs.8923838 + Rs.2908954). He has not considered submissions made by the appellant. Reasons assigned by him for doing the same are erroneous and against law. The appellant prays to delete the additions of Rs.1