capital gain amount to\nRs.8,51,91,388/- claimed by the assessee under section 10(38) of the Act.\nFurther, Ld. CIT(A) after considering the submissions made by the assessee\nobserved that the addition under section 68 of the Act is not relevant for the\n\nPage No. 7\n\nI.T (SS). A.No.10/VIZ/2025&I.T.A.No.136/VIZ/2025\nAshok Kumar Agrawal