Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 583 /Chny/2022 िनधा"रणवष" / Assessment Year: 2013-14 Deputy Commissioner Of Income Shri. D. Ramagopal, V. Tax, 14-A, 10Th Street, Central Circle -1, Ganapathypudur, Coimbatore. Ganapathy, Coimbatore – 641 006. [Pan: Akgpr-3621-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No.: 584/Chny/2022 िनधा"रणवष" / Assessment Year: 2014-15 Principal Commissioner Of Shri. D. Ramagopal, V. Income Tax, 14-A, 10Th Street, Central Circle -2, Ganapathypudur, Chennai. Ganapathy, Coimbatore – 641 006. [Pan: Akgpr-3621-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. G.V. Jhabakh, Advocate ""यथ"क"ओरसे/Respondent By : Shri. Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 06.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 23.10.2024 आदेश /O R D E R
1. The assessing officer and the ld.CIT(A) erred in making addition as Long Term capital Gain without considering the expenses involved therein. 2. The assessing officer and the ld.CIT(A) also not considered the agriculture income and treating the income at nil without considering the agriculture expenses. 3. The assessing officer and the ld.CIT(A) erred in not considering