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2016 (12) TMI 1677 - AT - Income TaxUndisclosed rental income from the property - Held that:- It is seen that the Assessing Officer in 2012-13 AY relying upon the order pertaining to 2013-14 AY wherein admittedly rent was received by the assessee where the limited prayer of the assessee being that facts and findings pertaining to 2012-13 AY may also be considered was not opposed by the Revenue, it was considered appropriate to restore the issue back to the AO with the direction to pass a speaking order in accordance with law. Considering the facts accepted in the immediately subsequent assessment year, it is seen that the Ld.AR has not made a reference to the factual position of 2010-11 AY which has been taken note of by the AO in the year under consideration since at present stage his limited prayer is that the issue be remanded which prayer is not opposed by the Revenue. Appeal of the assessee is allowed for statistical purposes.
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