KALPANA SINGH,LUCKNOW vs. INCOME TAX OFFICER RANGE 3(1), LUCKNOW

ITA 671/LKW/2025Status: DisposedITAT Lucknow19 May 2026AY 2021-223 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the Assessing Officer for a fresh assessment. This was done to provide the assessee with a reasonable opportunity to present their case and for the AO to pass a de novo order.

What were the facts?

The assessee sold plots and claimed they were agricultural land, thus not capital assets. The Assessing Officer made additions for unexplained cash deposits and income from other sources. The CIT(A) partly allowed the assessee's appeal.

What were the issues?

Whether the plots sold were agricultural land and thus not capital assets, and whether cash deposits and other income additions were justified.

Which sections of the Income-tax Act were involved?

Section 2(14)(iii),Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW

Before: SHRI KUL BHARAT, VICE- & SHRI ANADEE NATH MISSHRA

For Appellant: Shri Devashish Mehrotra, Adv

PER ANADEE NATH MISSHRA:A.M.

(A) This appeal has been filed by the assessee against the impugned appellate order of learned CIT(A)/National Faceless Appeal Centre (NFAC), Delhi vide order dated 16.09.2025 for the AY 2021-22. The assessee has raised the following grounds of appeal:

1.

That nature and description of the plots sold by appellant to eight buyers during n.y.2021-22 is agricultural land. Ld. Lower Authority erred to reject the contention of the appellant that said lands were agricultural land, accordingly, they hold seven plots out of aforesaid eight plots either commercial or residential as per the description in sale-deed, while ignoring the direct and circums

The order continues below.

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