MEENU ARYA,GHAZIABAD vs. ITO,WARD-3(4), HAPUR
In the result, appeal of the assessee is allowed
ITA 85/DEL/2023[2014-15]Status: DisposedITAT Delhi23 Jun 2023AY 2014-15
Bench: Shri C.M. Gargmeenu Arya, Vs. Ito, Ch. No. 206-207, Ansal Satyam Ward-3(4), Rdc, Rajnagar, Ghaziabad Hapur (Appellant) (Respondent) Pan:Abcpa7903P
For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Shri Om Parkash, Sr. DR
Section 2(14)Section 45Section 54Section 548Section 54B
that where the assessee has throughout maintained that the land in question was land falling within the definition of ‘agricultural land’ given in section 2(4)(iii) of the Act. The fact that the appellant/ assessee intended to use the land for industrial purpose did not in any way alter
