VINOD YADAV,PATNA vs. ITO, WARD- 6 (3), PATNA

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

24(47)(v) of the Act. The assessee filed the written submission\nbefore the Id. AO however, finally, the Id. AO computed the capital gain\narising from the said transfer at ₹3,45,79,350/- as under:-\n1) Total area of land as per JDA 21280 sq. ft\n2) Total permitted Super Build Area to be constructed on the land