assesee declared capital gain in itr later on during 143(3) ao made addition and increase the capital gain assessee movie to cit appeal where cit(a) allowed in favor of assessee and state that land(sold) is not a capital asset.
in such case only the addition made by ao is deleted or the whole cg assessee has shown in itr is reduced to nill as the land is not considered capital gain than capital gain doesnt arises.
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