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
iii)
Certificate of Sh.
Anil
Mishra
(Local
Municipal
Counsellor) dated 05.12.2018 stating that assessee has been doing agricultural activities on the aforesaid land (kindly see page 30 of PB).
iv)
Photographs of agricultural activity being carried out by assessee at the time of sale of land (kindly see pages 223 to 224 of PB).
v)
Photographs of deep drain alongside
