Assessee-bank had sold immovable properties.  Assessing Officer held  that stamp duty value of one property was shown at Rs. 11.55 crores against sale consideration of Rs. 7 crores. Accordingly, he had made an addition of Rs. 11.55 crores as long term capital gain (LTCG) on ground that assessee had failed to provide proof of purchase consideration of sold out flat for a sale consideration of Rs. 7 crores as against stamp duty value. CIT(A) affirmed the addition. On appeal the Tribunal held that principles of natural justice is violated hence the  is  remanded to Assessing Officer for de novo consideration as per the provisions of section 43CA read with section 50C  of the Act. (AY. 2019-20)