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2018 (3) TMI 1943

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..... have been specified in the order, the matter is being referred back to the file of the Ld. CIT(A) with directions to pass a speaking order on the issue. Both the Representatives of the parties have also conceded to the proposal of setting aside the matter back to the file of the Ld. CIT(A). - ITA Nos.291 & 292 /Chd/2017 (Assessment Years: 2006-07 & 2008-09) - - - Dated:- 22-3-2018 - SMT. DIVA .....

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..... orthy CIT (A) has erred in confirming the action of the Assessing Officer in adopting the sale consideration of Vi portion of property (sold during the year) at ₹ 45,15,000/- on the basis of first agreement of sale, dated 02.04.2005.(Total sale value being ₹ 90,30,000/-). 3. That the Worthy CIT (A) has erred in not considering that first agreement of sale, dated 02.04.2005 for  .....

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..... CIT(A) against the facts and circumstances of the case. 7. That the detailed submission filed during the course of hearing at para 7.1 of the order at page 4, 5 6 of the CIT's order, has not been considered by the CIT(A), while disposing of the order. 3. We have heard Ld. Representatives of both the parties. 4. Regarding the addition of ₹ 11,44,500/- by the Assessing Office .....

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