Bench: Shri V. Durga Rao, Hon'Ble & Shri K.M. Roy, Hon'Ble Accountant, Member
section 148 of the Act, assessee filed NIL return of income for the year under consideration i.e. A. Y. 2016-17. Assessing Officer concluded the assessment vide assessment order dated 24.08.2021 and assessed total income at Rs.2,67,14,897/- by making addition of Rs.2,67,14,897/- on account of Long Term Capital Gain (In short “LTCG”) arising