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2022 (7) TMI 1138 - AT - Income TaxDeduction u/s 54F - AO disallowed the exemption claimed u/s 54 and Sec 54F - additional evidences in support of assessee’s claim towards completion of the construction of the residential house within the time specified u/s. 54 was admitted without calling for a remand report by the Ld.CIT(A) - HELD THAT:- As details in respect of allowability of the claim were furnished before the CIT(A) by the assessee and the Ld.AO has not got any opportunity to verify these details. The Ld.DR thus prayed for the issue to be remanded to the Ld.AO. AR did not object for the remand to the Ld.AO. Considering the submissions, we remand this issue to the Ld.AO keeping all the contentions open. The Ld.AO is directed to consider the claim in accordance with law.
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