TaxTMI 
TaxTMI 
2022 (11) TMI 1591
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....lok Khare, CA ORDER PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed by the Revenue against the order of the Commissioner of Income Tax (Appeals)-I, Noida ['CIT(A)' in short] dated 29.11.2018 arising from the assessment order dated 18.03.2016 passed by the Assessing Officer (AO) under Section 144 of the Income Tax Act, 1961 (the Act) concerning AY 2013-14. 2. The groun....
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....itness produced by the appellant or to produce any evidences or documents or any witness in rebuttal of the evidence produced by the appellant. 3. That the Ld. CIT(A) has erred in law and on facts by allowing deduct ion u/s 54 of I.T. Act, 1961 which was not claimed by the assessee in his return of income. 4. That the appellant craves to leave, add al ter and amend any of the gro....
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.... exemption under Section 54 of the Act. However, the copy of aforesaid sale deed was never provided to the Assessing Officer. Therefore, the relief was granted to the assessee by the CIT(A) without meeting the requirement of law. 5. We find merit in the contention of the Revenue. The additional evidence taken on record by the CIT(A) was necessarily required to be confronted to the Assessing Off....