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
79,97,240/- (in dispute), (kindly see page 2 of AO order and page 7 of PB for Income Tax Return).
2. The learned AO, denied deduction under section 54B of the Act on the solitary basis that “assessee has not been able to substantiate agricultural activities being carried out by assessee for immediately preceding two years ”, and as such
