Sec. 54F of Income Tax act, 1961—Capital gain— Since, the CIT(A) has not discussed the other grounds which the AO has recorded in the assessment order along with this one which is considered by the CIT(A) and further the assessee has now produced the additional evidence in support of the claim that he has not acquired the flat in question as such there is no violation of condition prescribed U/s 54F, therefore, in the facts and circumstances of the case we set aside the matter to the record of the ld. CIT(A) to considered the additional evidence filed by the assessee and thereafter give a finding on all the issues and grounds which were raised by the AO while denying the deduction U/s 54F - KRISHAN KUMAR GUPTA V/s ASSTT. CIT - [2020] 28 ITCD Online 043 (ITAT-JAIPUR)