SHRI RAMESH CHAND AGRAWAL,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4, JAIPUR

fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Ms. Chanchal Meena (Addl.CIT) lquokbZ dh rkjh[k@ Date of Hearing : 07/10/2020 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 11/11/2020 vkns'k@ ORDER PER: SANDEEP GOSAIN, J.M. The present appeal has been filed by the assessee against the order of the ld. CIT(A), Ajmer dated 05/07/2019 for the A.Y. 2013-14, wherein the assessee has raised following grounds of appeal:

1. The ld. CIT(A) has erred on facts and in law in confirming the denial of claim of deduction U/s 54B at Rs. 2,17,39,680/- by incorrectly holding that assessee has not produced satisfactory evidence to show that the land sold was used by him or his parents for agricultural purpose in the two years immediately preceding the date on which the land was sold. 1.1 The ld. CIT(A) has erred on facts and in law confirming the above addition by not giving any finding on the following contentions raised by the assessee: