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2021 (5) TMI 895 - AT - Income TaxCapital gain computation - adopting the value determined by the DVO in terms of section 50C - HELD THAT:- As the facts are pari materia with the facts already considered by the Tribunal[ 2018 (10) TMI 1893 - ITAT CHENNAI]Therefore, by following the decision of the co-ordinate Bench of ITAT., Chennai in the case of ITO Vs. Shri Neelamanikandan (supra), we set aside the order passed by the learned CIT(A) and restore the issue to the file of the Assessing Officer and direct him to recompute the long term capital gain by adopting the value determined by the DVO in terms of section 50C of the Act. Appeal filed by the Revenue is treated as allowed for statistical purposes.
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