During relevant year, assessee sold an urban agricultural land and a capital asset as per relevant provisions of Act and claimed same to be treated as agricultural land not eligible to capital gains tax, which was accepted  by the Assessing Officer.  Commissioner passed the revision order directing the Assessing Officer to assessee the capital gains. On appeal the Tribunal held that  the Assessee accepted that said land in question was a capital asset under Act.  On such confession, PCIT has  set aside  the  assessment order.  On facts, sale consideration of  land is  eligible to capital gains tax.  (AY. 2012-13