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2013 (4) TMI 37 - AT - Income TaxLong term capital gain on transfer of property - addition made as case of the assessee was selected for scrutiny - assessee contested against addition in absence of any sale consideration received by the appellant but simply on the basis of inclusion of his name in the sale document - Levy of interest u/s 234A/B/C - Initiation of penalty u/s. 271(1)(c) - CIT (A) erred in law and on facts in rejecting application made under rule 46A of the Act to place additional evidence on record by the appellant - Held that:- Though the deed has been created after passing of assessment order, but to meet the ends of justice one more opportunity be granted to assessee to represent the case before the CIT (A). Thus remit back the issue involved in this appeal to the file of CIT (A) for deciding the issue afresh after considering the relinquishment deed and other material as deemed fit and after giving sufficient and reasonable opportunity of hearing to the assessee - in favour of assessee by way of remand.
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