Tribunal held that Since fundamental Issue whether property was HUF or that of assessee had not been decided by Commissioner (Appeals), order was set aside and remanded for decision afresh. (AY. 2006-07)
Dr. K.R. Rajashekar Reddy v. DCIT (2020) 182 ITD 121 (Bang.) (Trib.)
S. 4 : Charge of income-tax-Hindu undivided family-Capital gain-Individual or HUF-Remanded for fresh decision. [S. 139(5)]