MAHENDRABHAI KHUSHALBHAI PATEL,VADODARA vs. THE ITO, WARD-3(1)(1), VADODARA
Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMAR, VICE-SHRI TR SENTHIL KUMAR
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
The captioned appeal has been filed by the assessee against the order passed by the Ld.
Commissioner of Income
Tax
(Appeals)/National Faceless Appeal Centre, Delhi, vide order dated
24.07.2025 relevant to the Assessment Year 2018-19. 2. The assessee has raised the following grounds of appeal:
1. On the facts and circumstances of the case as well as law on the subject, Ld.CIT(A) has erred in confirming the addition of Rs.60,96,500/- on account of sale of rural agricultural land.
Asst. Year : 2018-19
- 2–
On the facts and circumstances of the case as well as law on the subject, Ld.CIT(A) has erred in confirming the addition of Rs.60,96,500/- without considering that the said property falls within the definition of agricultural land as provided u/s.2(14) of the Act and therefore it is not taxable. 3. On the facts and circumstances of the case as well as law on the subject, Ld.CIT(A) has erred in confirming the addition of Rs.60,96,500/- by relying solely on the report filed by the Sub-