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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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