SANJEEV KUMAR AGRAWAL, RAIPUR,RAIPUR vs. ITO, WARD-3(1), RAIPUR, RAIPUR

ITA 294/RPR/2026Status: DisposedITAT Raipur30 July 2026AY 2013-144 pages

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Income Tax Appellate Tribunal, RAIPUR BENCH “DB”, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL Dr. DIPAK P. RIPOTE

For Appellant: Shri Rajesh Kumar Chawda, CA
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 29.07.2026Pronounced: 30.07.2026

PER DR. DIPAK P. RIPOTE, AM:

This appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi, passed under section 250 of the Income Tax Act, 1961 (‘the Act’) for the Assessment Year (AY) 2013-14 on 11.02.2026 emanating from assessment order under section 143(3) of the Act dated 24.02.2016. 2 Sanjeev Kumar Agrawal

Submission of Ld. AR :

2.

The Ld. AR submitted that during the year the assessee had sold two agricultural land. One agricultural land was beyond 9KM from municipal limit and another agricultural land was beyond 25KM of municipal limit. Ld. AR submit

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