ITO WD 3(4), Kalyan vs. Samsuddin Ahmed Saiyed, Kalyan
In the result, the appeal is dismissed
ITA 3060/MUM/2013[2009-10]Status: DisposedITAT Mumbai21 May 2018AY 2009-10
Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2009-10 The Income Tax Officer, Samsuddin Ahmed Ward 3(4), 2Nd Floor, Rani Saiyed, 45/11, Zuneda Vs. Mansion, Murbad Road, Manzil, Old Fish Market, Kalyan (W)-421301. Kalyan (W). Pan No. Anmps6259A Appellant Respondent Revenue By : Mr. V. Justin, Dr Assessee By : Mr. Sunil R. Talreja, Ar Date Of Hearing : 22/02/2018 Date Of Pronouncement : 21/05/2018
For Appellant: Mr. Sunil R. Talreja, ARFor Respondent: Mr. V. Justin, DR
Section 143(3)Section 2(14)Section 54B
…ncerned was agricultural land and the revenue wants to controvert such contention, the revenue has to lead convincing evidence on its point as held in CWT v. Officer-in-charge (Court of Wards), (1976) 105 ITR 133, 143 (SC); CIT v. Fagoomal Lakshmichand, (1978)112 ITR 9,11 (Ker.). In the instant case, the revenue has failed to lead convincing evidence on its points. In view of the above facts, we uphold the order of the Ld. CIT(A). 8. In the result, the appeal is dismissed. Order pronounced in the open Court on 21/05/2018. (RAVISH SOOD) ACCOUNTANT MEMBER Mumbai; Dated: 21/05/2018 Rahul Sharma, Sr. P.S. Samsuddin…
