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TMI Blog2022 (1) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... led by assessee. Exemption u/s. 54F with regard to the investment in the residential property - Assessee is entitled to make fresh claim for deduction or relief before the appellate authorities, during the course of the appellate proceedings, irrespective of whether claim not being made before Ld. AO by revising the return of income or during the course of the assessment proceedings. The decision by Hon'ble Supreme Court in Goetze (India) Ltd. [ 2006 (3) TMI 75 - SUPREME COURT does not prohibit such claim before the appellate authorities. We therefore remand both these issues to the Ld. AO to consider it afresh. The Ld. AO shall first decide the actual amount of sale consideration received by assessee based on the agreement ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce, on the day of purchase he had no house to deny the benefit. 6. The CIT-A erred in not dealing with the various jurisdictional High Court decision cited by the appellant for denying deduction u/s. 54F of the Act. 7. The CIT-A erred in confirming the levy of interest u/s. 234A, 234B 234C of the Act and further calculation of interest u/s. 234A, B C of the Act is not in accordance with Law since the rate, method of calculation is not discenarable from the order of the assessment on the fact and circumstance of the case. 8. The appellant craves, lead to add, alter, amend, substitute, change and delete any grounds of appeal 9. For the above and other grounds that may urged at the time of hearing, the appellant prays ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the registered sale document. Assessee had raised additional ground in respect of exemption under section 54F, which was rejected by the Ld. CIT(A). Aggrieved by the order of Ld. CIT(A), assessee is in appeal before us. 4. We note that the dispute in respect of actual sale consideration has not been decided based on evidences filed by assessee. We note that the Ld. CIT(A) rejected additional evidences. It is noted that the Ld. CIT(A) held the sale proceeds received by assessee over and above the sum mentioned in the registered sale deed as Income from other sources. In our view, the Ld. CIT(A) should have admitted the additional evidences and considered the claim in the light of additional evidences filed by assessee. 5. On t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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