Held that the assessee had sold a capital asset (i.e., unlisted shares and securities)   on 29-7-2015 and deposited capital gain under Capital Gain Account Scheme (CGAS), 1988, the amount withdrawn would be taxed in the year when three years period from the date of transfer of the original asset would expire, i.e. 29-7-2018. Accordingly, the addition made by the Assessing Officer for the assessment year 2018-19, treating the amount withdrawn from the CGAS account in the succeeding year 2019-20 as the assessee’s income under the head LTCG, was deleted. (AY. 2018-19)