Held that  none of the documents filed by the assessee in support of his claim that the property at Mysuru was a joint family property, had been considered by the Assessing Officer. The issues to be considered afresh were whether the property at Mysuru belonged to the Hindu undivided family or the assessee, whether the assessee would be entitled to deduction under section 54F of the Act, and the methodology to be adopted while computing long-term capital gains in the joint development project. The third issue may become academic if the second issue was decided in favour of the assessee. (AY. 2019-10)