In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed
Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]
capital gain as the assessee realized the sale consideration during the year. After perusing the facts on record we find that ITA Nos. 96 & 98/PAT/2021 C.O Nos. 2 & 3/ PAT/2021 AY: 2012-13,2013-14 ,2016-17 Kumar Arunodaya the Ld. CIT(A) has taken a correct view in the matter and therefore we are inclined to uphold the same