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2021 (7) TMI 373 - AT - Income TaxDeduction u/s 54 - investment in an under construction flat - Admission of additional evidence - HELD THAT:- Additional evidences as submitted by the assessee are in the shape of allotment letter dated 28/03/2014 and agreement dated 30/03/2016. These documents shall have material bearing to ascertain the assessee’s claim of deduction u/s 54. Therefore, these evidences ought to have been admitted. Keeping in view the arguments made before us, we direct Ld. CIT(A) to admit the additional evidences and re-adjudicate the issue of deduction u/s 54 in the light of these evidences as well as factual matrix on record. Assessee appeal allowed for statistical purposes.
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