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2014 (9) TMI 824 - HC - Income TaxRemand order for examination of deduction u/s 54F – Held that:- The AO while passing the order u/s 154 did not appreciate and notice the correct facts - Earlier also, the AO while passing order u/s 143(3) did not notice the revised return by which the total income was enhanced – the revision, as has been observed by the CIT(A) was on account of the fact that the assessee had reduced the claim for deduction u/s 54F from ₹ 1,02,39,517/- to ₹ 76,83,538 – CIT(A) has rightly observed that the issue with regard to claim for deduction u/s 54F was not examined in the order u/s 154 of the Act – decided against revenue.
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