Held that the assessee’s computation of long-term capital gains was accepted by the Assessing Officer and the gains from the transfer of shares were brought to tax. Thus, the Department, having accepted the cost of acquisition of shares at Rs. 10 and having taxed the gains arising therefrom, could not later take a stand that the cost of the shares in the hands of the assessee was required to be computed based on their intrinsic value. This clearly militated against accepting that the cost of acquisition of the shares as Rs. 10 in the subsequent assessment years. The deletion of the addition by the Tribunal is affirmed.  Court also observed  that even though the court was of the view that there were no credible reasons for condoning delay of 1,563 days in filing the appeal, the matter was taken as it had been pending since 2011.](AY. 2001-02)