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1998 (8) TMI 105 - ITAT AHMEDABAD-A
Extract:
.......ssment arbitrarily or contrary to the information available on record. Accordingly, we will hold that the AO was not justified in taking the sale consideration at Rs. 1,38,79,800 as against Rs. 36 lakhs shown by the assessees in the computation of capital gains. Ground No. 4 is accordingly allowed. 24. In the result, the appeals are partly allowed.