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TMI Blog2016 (5) TMI 1582X X X X Extracts X X X X X X X X Extracts X X X X ..... gricultural land for an amount, by two sale deeds registered in the office of the Sub- Registrar, Neelankarai. The assessee appears to have produced copies of chitta-adangal maintained by the State Government, to establish that the land sold by the assessee is agricultural land. The Assessing Officer accepted the claim of the assessee without any discussion in the assessment order. The copies of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2016 - - - Dated:- 5-5-2016 - SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER Respondent by : Sh. P. Radhakrishnan, JCIT O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: This appeal of the assessee is directed against the order of the Principal Commissioner of Income Tax-6, Chennai, dated 05.11.2015 and pertains to assessment year 2006-07. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found that the Assessing Officer accepted the explanation of the assessee without any discussion in the assessment order. Therefore, the Principal Commissioner directed the Assessing Officer to redo the assessment after providing reasonable opportunity to the assessee. 4. We have heard the Ld. Departmental Representative and perused the material available on record. The assessee deposited a su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said to be filed before the Assessing Officer are not available in the file of this Tribunal. Therefore, we are unable to examine classification of the land by the State Government. Without knowing the classification of the land, this Tribunal is of the considered opinion that the matter cannot be adjudicated at this stage. Therefore, the classification of the land has to be examined after refe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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