2020 (7) TMI 846

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....J. SUDHAKAR REDDY, AM:- This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) - 12, Kolkata, (hereinafter the "ld.CIT(A)"), passed u/s. 250 of the Income Tax Act, 1961 (the 'Act'), dt. 12/06/2019 for the Assessment Year 2013-14. 2. After hearing rival contentions, I find that the sole issue is whether the assessee is entitled to accum....