Appeal stand allowed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकर अपील सं./ Ita No.921/Chny/2023 (िनधा9रण वष9 / Assessment Year: 2018-19) Mrs. Vinodhini Acit बनाम/ Flat No.14, Door No.98, Central Circle-1(2) Harrington Road, Chetpet, Vs. Chennai. Chennai-600 031. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Bmapv-2726-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri N. Arjun Raj (Advocate)- Ld.Ar " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit)-Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 20-06-2024 घोषणा की तारीख /Date Of Pronouncement : 18-09-2024

Section 2(14) of the Act for reckoning such lands as exempted category of agricultural lands. 9. The CIT(A) failed to appreciate that the reference to the notification by the Assessing Officer and blindly followed in the appellate proceedings was wholly unjustified as well proved the non application of mind on their mind and ought to have appreciated that