SMT POOJA SEKHARI,NEW DELHI vs. ACIT, NEW DELHI

ITA 1766/DEL/2017Status: DisposedITAT Delhi30 September 2021AY 2010-1177 pages
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What did the Tribunal hold?

The Tribunal found that the assessees had provided documentary evidence to support their claim of agricultural operations on the land. The additions made by the Assessing Officer regarding capital gains were deleted, and the appeals were allowed on merit.

What were the facts?

During a search operation, documents belonging to the assessees were found, leading to notices under Section 153A of the Income Tax Act. The assessees had sold agricultural land, and the Assessing Officer made additions regarding capital gains, considering the land as not agricultural. The assessees contended that the land was agricultural and met the statutory conditions.

What were the issues?

Whether the land sold was agricultural land for the purpose of capital gains exemption and whether the assessment proceedings under Section 153A were valid.

Which sections of the Income-tax Act were involved?

Section 153A,Section 271(1)(c)

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Cases cited in this judgment(24)Show list

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IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING)

BEFORE SHRI G.S.PANNU, PRESIDENT & SHRI KUL BHARAT, JUDICIAL MEMBER

ITA Nos.5312 & 5313/Del/2014 Assessment Years : 2009-10 & 2010-11 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS4139K APPELLANT RESPONDENT

ITA Nos.5360 & 5361/Del/2014 & 1766/Del/2017 Assessment Years : 2009-10, 2010-2011, 2010-11 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS4220H APPELLANT RESPONDENT

ITA Nos.5294/Del/2014 Assessment Year : 2010-11 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AAOPG3103G APPELLANT RESPONDENT Assessment Year : 2010-11 448-451, Chinmin Farms, Village Central Circle-15, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AAOPG3103G APPELLANT RESPONDENT

ITA Nos.5362 & 5363/Del/2014 Assessment Years : 2009-10 & 2010-11 448-451, Chinmin Farms, Village Central Circle-17, Satbari, M

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