Assessee purchased a piece of agricultural land. In course of assessment, Assessing Officer on basis of valuation report given by Sub-Registrar, made certain addition to purchase consideration under section 56(2)(vii)(b) of the Act which was confirmed by the CIT(A). On appeal the  assessee contended  that agricultural land purchased by him did not fall under definition of capital asset as per section 2(14) and, thus, provisions of section 56(2)(vii)(b) could not be invoked to his case-It was undisputed that question as to whether agriculture. Tribunal held that  there were no findings of lower authorities in said regard  accordingly  the addition was to be set aside and matter was to be remanded back to Assessing Officer to ascertain as to whether agricultural land fell within meaning of capital asset under section 2(14)(AY. 2014-15)