Capital Gains on Resale of Apartment bought through Assignment

Party A (Seller) bought an Apartment directly from Party B (Builder) for Rs.70 Lacs during pre launch 8 years ago in 2014 in Bangalore and Party A deposited 1% TDS in the name/PAN of Party B for this transaction. After completion of construction of the Apartment in 2021, Party A did not register his property and sold the Apartment to Party C (Buyer) for Rs.1.4 Crore through Assignment Agreement signed by Party A, Party B and Party C before registration. Party C also deposited 1% TDS (Rs,1,40,000) for the complete Rs.1.40 Crore transaction with the Party A Name/PAN. Now the builder Party B is going to register the Apartment in the name of Party C as per the Assignment Agreement. But the builder is registering the apartment with the Guidance Value of Rs.78 lacs which is higher than the sale value of Rs. 70 lacs that he sold to the Party A. Now the Party C wants to sell the Apartment after registration due to financial stress at the cost of Rs. 1.50 Crore. What should be the Cost of Acquisition in this case for calculating the Capital Gains Tax for Party C? Can Party C show Rs. 1.4 Crore as the Cost of Acquisition since that is the actual cost incurred for acquiring the property and there is a proof of payment (Form 26QB) of 1% TDS for this amount? If the Party C show Rs. 78 Lacs (Sale Deed Guidance Value) as Cost of Acquisition, he will be in a huge financial loss. Can you please guide me regarding this? Thanks, Shyam Shankar