Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2013-14
reassessment Order Passed by the Ld. AO without fulfilling the mandate of Section 147/148 of the Act. 6. Without prejudice to the aforesaid grounds of appeal of HUF and strictly in the alternative the Ld. CIT(A) has wrongly upheld the disallowance of exemption under section 54B on the grounds that investment in agricultural land has been made