आदेश/ORDER

Per Dr. A. L. Saini:

The captioned two appeals filed by the assessee, pertaining to assessment year 2013-14, are directed by the separate orders passed by the Commissioner of Income Tax (Appeals)-13, which in turn arise out of the separate two assessment orders passed by the assessing officer under section 143(3) of the Income Tax Act, 1961, ( In short, the ‘Act’).

Since, the issues involved in these two appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as the facts narrated in ITA No.1644/Kol/2018, for assessment Year 2013-14, have been taken into consideration for deciding the above appeals en masse.

3. The solitary grievance of the assessee, as per lead case in ITA No. 1644/Kol/2018, for A.Y. 2013-14, is that the ld CIT(A) erred in upholding the addition of Rs.4,85,77,093/- on account of Long Term capital gain on sale of immovable property, and reference to Departmental Valuation Officer for the Valuation of immovable property as on 01.04.1981 be held to be bad in law.

4. The facts of the case which can be stated quite shortly are as foll