Bench: Shri.Vijay Pal Raoassessment Year: 2016-17 Awadhesh Kumar, V. Income Tax Officer, Arya Samaj Road, Ballia, Ward-2(4), Ballia, U.P. Uttar Pradesh Pan-Athpk1294N (Appellant) (Respondent) Appellant By: Sh. Praveen Godbole, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 12.10.2022 Date Of Pronouncement: 14.10.2022 O R D E R

capital gain as determined by the Assessing Awadhesh Kumar Officer at Rs. 15,07,000/- as against Rs. 6,74,493/- as disclosed by the assessee thereby making an addition of Rs. 8,32,507/- is highly unjustified. 5. That in any view of the matter addition of Rs. 84,000/- on account of cost of improvement as claimed