TMI Blog2016 (1) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... w that the officers of the department must not take advantage of ignorance of the assessee about his rights and it is their duty to assist the tax payer in every reasonable way particularly in the matter of claiming and securing reliefs. In my view therefore the revenue authorities ought not to have rejected the application u/s 154 of the Act on the ground that the assessee has not filed the revis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Long Term Capital Gain u/s 10(38) of the Act to the AO for fresh consideration. The assessee is directed to file necessary evidences before the AO to substantiate his claim. - Decided in favour of assessee for statistical purposes. - ITA No.512/Kol/2015 - - - Dated:- 9-12-2015 - Shri N.V. Vasudevan, JM For the Petitioner : Shri R.N.Ram, Advocate For the Respondent : Shri Amitav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held by this order dated 28.10.2010 passed u/s 154 of the Act that the assessee had not given the relevant details of acquisition and proof of payment of STT and therefore the request of the assessee for rectification cannot be accepted. 4. Aggrieved by the order of AO the assessee preferred appeal before CIT(A). The CIT(A) was of the view that the assessee offered to tax the long term capital ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see about his rights and it is their duty to assist the tax payer in every reasonable way particularly in the matter of claiming and securing reliefs. In my view therefore the revenue authorities ought not to have rejected the application u/s 154 of the Act on the ground that the assessee has not filed the revised return of income. The CIT(A) has placed reliance on the decision of the Hon ble supr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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