In the result, the appeal of the assessee for AY 2019-20 is allowed for statistical purposes
Bench: Shri Prashant Maharishi & Shri Soundararajan K.
capital gain. The above amount has also been taxed by the ld. AO in the tax computation sheet. As the assessee found that it is an error on the part of the assessee as well as on the part of the AO in offering the above amount and taxing the above amount respectively, despite statutory provisions exempting it. The assessee