In the result, the appeal of the assessee bearing ITA No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.145/Asr/2018 Assessment Year: 2009-10
reassessment is liable to be quashed. 6. That on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in not considering the indexed cost of acquisition of agricultural land in 2003-04 for Rs. 187300/- and its indexed cost for deduction at Rs. 235440/-. 7. That on the facts