https://www.taxtmi.com/caselaws?id=220374 The Tribunal partly allowed the Revenue's appeal, upholding the Commissioner of Income Tax (Appeals) decisions on the deletion of the addition made on account of alleged investment in construction of house and the acceptance of additional evidence under Rule 46A(3). However, the Tribunal directed the issue of the deletion of the addition made on account of capital gain to be sent back to the Assessing Officer for re-examination and de novo adjudication. en-us Fri, 23 Nov 2012 00:00:00 +0530 Mon, 21 Jan 2013 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220374 The Tribunal partly allowed the Revenue's appeal, upholding the Commissioner of Income Tax (Appeals) decisions on the deletion of the addition made on account of alleged investment in construction of house and the acceptance of additional evidence under Rule 46A(3). However, the Tribunal directed the issue of the deletion of the addition made on account of capital gain to be sent back to the Assessing Officer for re-examination and de novo adjudication. Case-Laws Income Tax Fri, 23 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220374