Court Reopens Income Tax Assessment u/s 147; Late Affidavit on Capital Gains Deduction Deemed Inadmissible.

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....Reopening of assessment u/s 147 - income on account of capital gain arising from transfer of the immovable properties has escaped assessment - deduction u/s 54F claimed - After a gap of about 12 years, the affidavit filed by the assessee cannot be accepted, being after though and self serving.....