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2017 (6) TMI 404 - HC - Income TaxMatter remanded back for a fresh consideration - whether the sale of the land was actually of an agricultural one or not? - whether a new ground was taken for the first time by the assessee that the land was an agricultural land? - addition invoking Section 50C - Held that:- All that the Tribunal has done is only to remand the matter back to the Assessing Officer for a fresh consideration on this question of fact. As a matter of fact, the Commissioner (Appeals) also remanded the matter back for re-computation of the capital gains, after deleting the addition. When a question of fact is remanded to be adjudicated, to the Assessing Officer, we do not think that a question of law would arise. Therefore, the appeal is dismissed.
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