Capital gains on sale of property through jda agreement

Dear CCI members,

Greetings for the day!

I have query on capital gain concept. Let me explain with example,

1. A (individual) having 1 acre land and he entered JDA agreement with developer. Sharing ratio is 35 % of the super built-up area will be received after construction of the flats.
2. Land owner entered JDA agreement on 10-10-2010 and he received 32 flats  in 2012-13 from builder towards 65% of the land scarifying.
3. As per sec 45(2) capital gains will be calculated when capital asset converted into stock in trade and sale consideration is FMV on the date of conversion and indexation will be stop on date of conversion.
4. However, capital gains tax suppose to pay at the time of stock in trade sold as proportionate basis and at the same time business income have to be calculate with reference to sale consideration and FMV on the date of conversion.
5.   my question is land owner entered JDA agreement 2010 and he received and sold flats in 2013, whether he liable to pay capital gains with interest from 2010 to 2013 or only at the time of sale of stock in trade?
6. Assessing office demanding capital gains along with interest from 2010 to 2013 and is there any provision in income tax act to tax capital gains along with interest?
7. Actually land owner not received any consideration at the time of JDA in 2010 he only received amount from customers in 2013 and the action of assessing offer is correct?
8.  Kindly explain me with example tax implication in case of sale of capital asset through JDA agreement. If plats sold in 2013 part and in 2015 part how the tax liabilities arise to land owner?
9. My doubt on behalf of land owner not on developer

Thanks in advance