These are the two appeals filed by two brothers involving same issue arising out of single transaction of sale of land those are argued together and therefore, are disposed of by this common order.

We first take up the appeal in ITA No. 8211/Del/2018 filed by the Mr. Surat Singh against the order of the ld CIT (A), Karnal dated 31.10.2018. The assessee has raised the following grounds of appeal:-

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