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2019 (10) TMI 733 - AT - Income TaxReopening of assessment u/s 147 - long term capital gains computed by authorities below and also claimed exemption/deduction under sections 54B and 54F - application for admission of the additional evidences - HELD THAT:- We are of the view that additional evidences goes to the root of the matter and in the case of co-owner Shri Dharm Chand, the same have been admitted for disposal of the matter and matter have been remanded to the file of A.O. Therefore, following the Order in the case of Shri Dharm Chand [2019 (10) TMI 573 - ITAT DELHI] we admit the additional evidences. Since the A.O. has no occasion to examine these additional evidences, we set aside the Orders of the authorities below and restore the matter in issue to the file of A.O. with a direction to re-decide the issue - Appeal of Assessee allowed for statistical purposes.
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