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TMI Blog2020 (3) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... e's appeal before the Commissioner (Appeals) for fresh adjudication on all grounds. We make it clear that all contentions of all parties are left open to be adjudicated by the Commissioner (Appeals) in accordance with law and on their own merits. The substantial question of law framed in this appeal is not answered. Instead, the same is left for the determination of the Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of the capital gains, arising out of the transfer by the appellant of the property belonging to her, was Assessment Year 2009-2010 in which the original sale deed was executed during the previous year 2008-2009, or 2010-2011 since there was a Rectification Deed executed in the said year, substantially altering the original sale deed ? 3. On hearing the learned counsel for the parties, we fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that this point which goes to the root of the matter, is required to be adjudicated upon. However, Ms. Razaq is quite right in her submission that this point cannot be adjudicated upon in this appeal. 6. Ultimately, the purpose of proceeding under the IT Act in particular before the Appellate Authority is to determine appropriate amount of tax, if any, which is liable to be paid by the Assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals) as well, and restore the Assessee's appeal before the Commissioner (Appeals) for fresh adjudication on all grounds. We make it clear that all contentions of all parties are left open to be adjudicated by the Commissioner (Appeals) in accordance with law and on their own merits. 8. Mr. Lotlikar, learned Senior Advocate in fact points out that the Assessee's ..... X X X X Extracts X X X X X X X X Extracts X X X X
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