https://www.taxtmi.com/caselaws?id=779127 The dispute concerned addition of capital gains arising from a joint development agreement, where the assessee argued that the agreement was later cancelled and that no development activity had occurred. Because these factual assertions went to the root of the controversy and required proper examination, the first appellate order was set aside and the matter was restored for fresh adjudication after due opportunity to the assessee and consideration of the material produced. The delay of 66 days was condoned. en-us Mon, 20 Jan 2025 00:00:00 +0530 Mon, 29 Sep 2025 08:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779127 The dispute concerned addition of capital gains arising from a joint development agreement, where the assessee argued that the agreement was later cancelled and that no development activity had occurred. Because these factual assertions went to the root of the controversy and required proper examination, the first appellate order was set aside and the matter was restored for fresh adjudication after due opportunity to the assessee and consideration of the material produced. The delay of 66 days was condoned. Case-Laws Income Tax Mon, 20 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779127