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4. During F.Y. under consideration, the assessee has sold lands ( claimed to be rural agricultural land ) vide registered deeds of conveyance dated 18th June, 2013 and 26th June, 2013 , executed in favour of one (i) Ms. Rashmi Soni , and her husband (ii) Dr. Ravi Soni, for a set forth deed value of Rs.13 lac and Rs.28 I.T.A. No.518/Ind/2023 Assessment Year: 2014-15 4 lacs ,respectively, totalling Rs. Forty one lakhs ( Rs.41 lacs ) , the half share of the assessee being Rs. 20.50 lakhs.