TMI Blog2010 (6) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... l of the assessee is directed against the order of the CIT(A)-V, Hyderabad dated 19.3.2010 and pertains to assessment year 2006-07. 2. Shri C.P. Ramaswamy, the learned counsel for the assessee submitted that after filing the appeal, the assessee has also filed additional grounds with regard to family arrangement made for the purpose of settling the family disputes. The learned counsel submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITR 185, the learned counsel for the assessee submitted that merely because the assessee has admitted certain receipts as income on the wrong advice of the tax expert it cannot be subjected to tax in case the assessee was legally liable to pay tax. According to the learned counsel for the assessee the assessee was not liable to pay tax in respect of receipts consequent to the family arrangement en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deration. 4. We have also heard Smt. Vasundhara Sinha, the Learned Departmental Representative. The Learned Departmental Representative has no objection to remit back the mater to the file of the Assessing Officer since the lower authorities had no occasion to consider the issue of family arrangement said to be entered into by the assessee. The Learned Departmental Representative also submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to remit back the matter to the file of the Assessing Officer. In our considered opinion, since the lower authorities had no occasion to consider this issue, the matter needs to be considered by the assessee at the first instance. Since the issue of family arrangement goes to the root of the matter, the other issues raised by the assessee in the appeal have also to be reconsidered by the Assessi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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