In the result, additional grounds raised by the assessee is allowed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.143/Srt/2019 (िनधा"रणवष" / Assessment Year: (2015-16) (Physical Court Hearing) Girdharbhai Haribhai Gajera Income Tax Officer 1,Vrushal Nagar, Opp. (International Taxation), 107, 1St Vs. Ktargam Police Station, Floor, Anavil Business Centre, Katargam Road, Surat-35004 Adajan-Hazira Road, Opp. Star Bazar, Adajan, Surat-395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abepg 7339 M (Assessee ) (Respondent)

251/- (l/5th share purchase in respect of land at block (Rs.3,38,911/- No. 345 *1024/223) of assessee) Long Term Capital gains taxable in A.Y. 2015-16 Rs.2,44,28,561/- 1. Purchase cost of land at block No.344 as per deed dated 12.11.1992: Rs.59,221/- 2. Purchase cost of land at block No. 345 as per deed dated