2020 (1) TMI 1537

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.... J. Sudhakar Reddy, AM :- This is an appeal filed by the assessee directed against the order of the Pr. Commissioner of Income Tax-10, Kolkata dated 29.01.2019 u/s 263 of the Income Tax Act, 1961 ('the Act' for short) for AY 2014-15. 2. After hearing rival contentions we find that the assessee has already offered Long Term Capital Gain of Rs.74,24,380/- to tax under Income Declaration Scheme....