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2014 (2) TMI 1428 - AT - Income TaxValidity of Reopening of assessment - CIT(A) upholding the action of the ITO in declining the assessee’s claim that the impugned transactions of purchase and sale of agriculture land were in HUF capacity and that the same were therefore, not taxable in individual capacity - as argued assessee Sh. Surjit Singh having died before the filing of return against notice u/s 148, the ITO ought to have issued fresh notice impleading all the legal heirs of the deceased, sans which, the impugned order is bad in law - HELD THAT:- We are of the view that FAA has passed the impugned order without appreciating the evidence produced by the assessee during the course of appellate proceedings, which the assessee has raised in ground No.5 in all the appeals. We are of the considered view that the ld. first appellate authority ought to have appreciated the additional evidence filed by the assessee while deciding the issue in dispute, which is very much essential for adjudication of the case. The issues involved in all the grounds of appeals are interconnected and some of them are legal issues, which are required to be decided on the basis of additional evidence furnished by the assessee and as per material available on record and after hearing the Ld. counsel for the assessee. In the interest of justice, we are not commenting upon the merits of the case on all the issues involved in the present appeal, as mentioned in the aforesaid paragraph while reproducing the grounds of appeal raised by the assessee. Keeping in view the above facts and circumstances of the case and in the interest of justice, we are of the view that the issues in dispute require fresh adjudication at the level of the first appellate authority.
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