AKRAM,ROORKEE vs. DCIT, CIRCLE, HARIDWAR
Appeal is partly allowed for statistical purposes in above terms
ITA 6373/DEL/2017[2009-10]Status: DisposedITAT Dehradun07 Jan 2025AY 2009-10
Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandra
For Appellant: NoneFor Respondent: Sh. Mayank Kumar, Addl. CIT DR
Section 142(1)Section 144Section 148
111 TTJ 310 Pune held that mere fact that the land under reference was brought under an industrial zone cannot be a determining factor to say that the character of the land had changed. Furthermore, in the case of M/s Srinivasa Naicker vs. ITO 292 ITR 491 (Mad) it was held that till date of sale, the agricultural operation were