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
viii) Since the produce from land was used for self- consumption, as such, there was no occasion to have reported the said fact to Land/ Revenue
Authorities.
ix)
Request made by assessee to AO for field visit and verify as to whether the said land has been used for agricultural activities. However, same was denied by Ld. AO(kindly
