Appeal is partly allowed for statistical purposes in above terms
Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandra
exempt from tax as it arose from the sale of agriculture land. It has been argued that the assessment order has been passed assuming incorrect facts and o. incorrect application of law and without giving sufficient opportunity of hearing to the appellant. The assessment order is based upon conjectures, surmises and is wrong in law, in determining non-taxable income