In the result, appeal of the assessee is allowed for statistical purposes

Bench: the sale of immovable properties on which long term capital gain was derived.

capital gains deduction claimed thereafter, other statutory notices were issued to the assessee and the assessee submitted part in reply. on 15.04.2021 a issued show cause notice to the assessee as per the contents therein and time was granted to the assessee to submit reply by 18.04.2021 and assessment order was passed on 19.04.2021 assessing the income