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
price at which the land was sold and whether the owner would have ever sold the land valuing it as a property yielding agricultural produce on the basis of its yield?
At the risk of repetition, we may mention that not all of these factors would be present or absent in any case and that in each case
