ORDER

Per Jason P Boaz:

These four appeals by the assessee are directed against the separate orders of CIT(A)-Davangere, all dated 06.08.2018, for Assessment Years 2010-11 to 2013-14. Since the issues involved in all these appeals are identical and the background facts common, we deem it appropriate to dispose off these appeals by way of this common order for the sake of convenience.

2. Briefly stated, the facts of the case are as under:

2.1 For Assessment Year 2010-11, the assessee filed her return of income on 31.07.2010 declaring total income of Rs.2,23,590/- and agricultural income of Rs.2,07,000/-. The income declared included capital gains in respect of sale of sites formed on land measuring 2 acres and 12 guntas at Mathod Village, Shivamogga. The aforesaid land purchased on 17.02.19973 was agricultural land, which was subsequently converted for non-agricultural purposes, thereafter plotted into residential sites and the assessee declared ‘Long Term Capital Gains’ (LTCG) on sale of these sites. The case was taken up for scrutiny and the assessment was completed under section 143(3) of the Income Tax Act, 1961 (in short ‘the Act’) vide order dated 31.03.2012, accepting the returne