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2019 (11) TMI 1057 - ITAT INDORENature of Land sold by the assessee - agriculture land or residential land - HELD THAT:- Assessee has treated the land as agriculture land whereas the revenue authorities are harping upon to treat it as residential plot of land, the issue needs fresh examination by the A.O and for doing so the additional evidence filed by the assessee seems to be relevant as they go to the root cause of the issue. We, thus admit the additional evidence and direct the Ld. A.O to examine the issue afresh in light of the additional evidence filed by the assessee and our discussions herein above and to decide the issue in accordance with the law after providing reasonable opportunity of being heard to the assessee.
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