PARESHKUMAR RAMESHCHANDRA PATEL,SURAT vs. DCIT, CIRCLE-1(1)(1), SURAT
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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
PER : SUCHITRA KAMBLE, J M:
The appeal filed by the assessee is against the order passed by the Learned Commissioner of Income Tax (Appeals) ADDL/JCIT(A)-3, Bengaluru [in short “CIT(A)”] dated 12.11.2025 for the Assessment Year (in short “AY”) 2014-
The assessee has raised the following grounds of appeal: “(1) On the facts of the case and in law, Learned ADDL/JCIT (A)-3 BENGALURU has erred in interpreting meaning of agricultural land U/s.10(37) of the Act and failed to appreciate that: (a) Section 10(37) deals with exemption on sale by the seller, not taxability in hands of buyer. Pareshkumar Rameshchandra Patel (b) The fact that land is "uncultivated" do
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