In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

54B and 54F of the Income Tax Act. The Assessing Officer simply overlooked the submission of the appellant and add Rs.2,41,50,000/- as capital gain and assessed income ITA No.: 268/PAT/2023 Assessment Year: 2017-18 Harihar Prasad. under section 143(3) of Rs.2,47,38,940/-. The assessing officer thereafter passed order under section