https://www.taxtmi.com/caselaws?id=798286 Capital-gains addition arising from the transfer of claimed rural agricultural land was remanded for fresh examination because the taxpayer's submissions and documentary evidence required reconsideration. The Assessing Officer must re-examine the matter after giving reasonable opportunity to furnish necessary evidence, and the taxpayer must cooperate. The validity of reopening and the taxability of the alleged transfer were not decided on merits. The appeal was allowed for statistical purposes through restoration for fresh assessment. en-us Mon, 27 Jul 2026 00:00:00 +0530 Fri, 04 Sep 2026 08:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798286 Capital-gains addition arising from the transfer of claimed rural agricultural land was remanded for fresh examination because the taxpayer's submissions and documentary evidence required reconsideration. The Assessing Officer must re-examine the matter after giving reasonable opportunity to furnish necessary evidence, and the taxpayer must cooperate. The validity of reopening and the taxability of the alleged transfer were not decided on merits. The appeal was allowed for statistical purposes through restoration for fresh assessment. Case-Laws Income Tax Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798286