Diva Singh, JM - (1.)THIS is an appeal filed by the assessee against the order dated 1/3/2002 of CIT(A)-XXII, New Delhi pertaining to 1998-99 assessment year.
(2.)The assessee has raised the following grounds before us :-
"1. The Learned Commissioner of Income Tax (Appeals) has grossly erred both on facts and in law in confirming the income of the appellant at Rs. 21.20.632- assessed by the Learned Assessing Officer, without appreciating the detailed submissions in writing filed by the appellant. during appellate proceedings.

2. The Learned Commissioner of Income Tax (Appeals) has grossly erred both on facts and in law, in confirming the action of the Assessing Officer of referring the Plot at Tarun Enclave, Pitam Pura, New Delhi for Valuation. without giving adequate opportunity to the appellant.

The Learned Commissioner of Income Tax (Appeals) has grossly erred in upholding the action of the Assessing Officer who adopted the Sale Value of the Plot at Tarun Encalve, Pitam Pura, New Delhi at Rs. 22, 33, 662/- against Rs. 4, 02, 000/- received by the appellant as per Agreement to sell.

(3.)THE Learned Commissioner of Income Tax (Appeals) has grossly erred both on facts and in law in upholding the action of the Assessing Officer who assessed the amount of Long Term Capital Gain on transfer of the Plot at Tarun Encalve, Pitam Pura, New Delhi at Rs. 20, 77, 272/-.