Held that the audited financial statements, statement of income and the return of income for the assessment year 2013-14 were not filed by the assessee during the proceedings before the authorities but had been filed along with the return of income, meaning thereby, that these documents were already available with the authorities below, but they did not look into them. In the interest of justice and fair play, the matter was to be remanded for fresh adjudication That the balance-sheet of the assessee showed that the capital fund shown by the assessee was utilised in fixed assets, capital work-in-progress and current assets. Such amount represented the application of income and, therefore, was to be excluded while calculating the amount to be invested under the provisions of section 11(2) read with section 11(5) of the Act. Nevertheless, the assessee had not represented the facts properly  the matter is  remanded to the Assessing Officer for de novo adjudication as per the provisions of law. (AY.2018-19)