Long term capital gains, Income Tax

[MOHAMED YACOOB SHARIFF]

Sir in one of the case the assessing officer rejected the valuation report submitted by the assessee in support of claim for the value adopted for indexation as on 01.04.2013, now I have proposed to for an Appeal, pl provide me some case laws in favour of assessee 

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[CA GOPALJI AGRAWAL]

What is the relevance of the date 01/04/2013?

[MOHAMED YACOOB SHARIFF]

Sir, it is 01.04.1981, and not 01.04.2013, as given