Assessee earned long term capital gain (LTCG) on sale of shares of two companies. Assessing Officer treated LTCG as income from other sources and thus denied benefit of special rate of tax available on LTCG under section 112. CIT(A) allowed the claim of the assessee. On appeal the Tribunal held that  since purchase transactions carried out in earlier years could not be disturbed in a subsequent year to deny concessional rate of tax claimed by assessee as available under provisions of Act is set aside. (AY. 2016-17)