Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (12) TMI 386 - AT - Income TaxDeduction u/s 54 - assessees could not furnish proper materials and could not make proper representation before ld. PCIT - HELD THAT:- Since the issues contested in these appeals relate to factual aspects and since the ld. AR submits that the assessees would be in a position to place all availabile records to prove their claim for deduction u/s 54 of the Act before Ld PCIT, in the interest of natural justice, we are of the view that these assessees may be provided with one more opportunity to present their case before ld. PCIT. Accordingly we set aside the orders passed by ld. PCIT in the hands of these assessees and restore all the issues to his file for examining them afresh. We also direct the assessees to furnish all information and explanations relating to the issues examined by ld. PCIT. Appeals filed by the assessees are treated as allowed for statistical purposes.
|