https://www.taxtmi.com/caselaws?id=251798 The High Court upheld the order of remand for examination of the deduction under Section 54F of the Income Tax Act, 1961 by the Commissioner of Income Tax (Appeals). The Court found that the Assessing Officer had not properly considered the claim for deduction under Section 54F in previous orders, leading to an oversight in the revision of total income. As the order under Section 154 only focused on Section 54EC and failed to address the claim under Section 54F, the Court dismissed the appeal by the appellant-Revenue, affirming the Commissioner's decision. en-us Tue, 19 Aug 2014 00:00:00 +0530 Mon, 29 Sep 2014 07:58:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251798 The High Court upheld the order of remand for examination of the deduction under Section 54F of the Income Tax Act, 1961 by the Commissioner of Income Tax (Appeals). The Court found that the Assessing Officer had not properly considered the claim for deduction under Section 54F in previous orders, leading to an oversight in the revision of total income. As the order under Section 154 only focused on Section 54EC and failed to address the claim under Section 54F, the Court dismissed the appeal by the appellant-Revenue, affirming the Commissioner's decision. Case-Laws Income Tax Tue, 19 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251798