Natarajan, Cuddalore vs. ITO, Itward-1(1), Chennai
The appeal of the assessee is partly allowed
ITA 123/CHNY/2023[2011-2012]Status: DisposedITAT Chennai28 Oct 2024AY 2011-2012
Bench: Hon’Ble Shri Manu Kumar Giriand Hon’Ble Shri S.R. Raghunathaआयकर अपील सं./Ita No.123/Chny/2023 िनधा"रण वष"/Assessment Year:2011-2012 Shri Natarajan The Income Tax Officer, 353, Pudupettai Main Road, Vs. International Taxation, Indira Nagar, C. Puthupettai, Ward 2(1), Parangipettai Post, Chennai 600 006 Cuddalore 608 502. Pan: Anfpn 9506Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. J. Saravanan, Advocate ""यथ"क"ओरसे/Respondent By : Dr. Samuel Pitta, Irs, Jcit.
For Appellant: Shri. J. Saravanan, AdvocateFor Respondent: Dr. Samuel Pitta, IRS, JCIT
Section 143(3)Section 148
appellant during the course of hearing proceedings.
(i) The Appellant also submits that the land covered under this subject matter is covered under section 2(14)(iilb) and cannot be regarded as capital asset. Hence, the assumption of the Ld. AO that the land was never put to agricultural
