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2020 (12) TMI 1262 - HC - Income TaxUnder-statement of income - addition on account of lumpsum leasing charges received by the assessee - Lease deed is unregistered one - tribunal deleted the addition - HELD THAT:- Tribunal has decided the aforesaid issue in favour of the assessee on the basis that the lease rentals have been consistently offered to tax and the revenue cannot take any inconsistent stand. As submitted by revenue that the aforesaid lease on which reliance has been placed by the Tribunal is unregistered , the same has not been taken into consideration by the Tribunal. Therefore, the matter needs to be remitted to the Tribunal to consider the substantial question of law involved in this appeal afresh. The order passed by the Tribunal is hereby quashed. The matter is remitted to the Tribunal to consider the substantial question of law involved in this appeal afresh, in accordance with law.
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