SH. DEVENDRA DUTT PANT,HARIDWAR vs. DCIT , UTTARKAHAND
Appeal is partly allowed in above terms
ITA 149/DDN/2025[2106-2017]Status: DisposedITAT Dehradun14 Jan 2026AY 2106-2017
Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal
For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. A. S. Rana, Sr. DR
Section 133(6)Section 143(3)Section 54BSection 54E
vi)
Copy of certificate of Sh. Ram Singh, husband of Smt. Saraswati Deviji, stating that the said land was cultivated by them on “batai” and they used to sell the agricultural produce, handing over l/3rd of produce to the owners of the land (kindly see pages
235 to 237 of PB). Reliance is placed on judgment of
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Devendra Dutt
