UDAI CHAND CHOPRA,GUWAHATI vs. INCOME TAX OFFICER, WARD-2(2), GUWAHATI
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 55/GTY/2019[2014-15]Status: DisposedITAT Guwahati13 Mar 2023AY 2014-15
Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. No.55/Gty/2019 Assessment Year: 2014-15 Udai Chand Chopra……….......…..…………....................……….……Appellant C/O Kamal Kumar Golchha, Room No.10, Ram Kumar Plaza, 2Nd Floor, Chatribari Road, Guwahati-781001. [Pan: Abqpc9800P] Vs. Ito, Ward-2(2), Guwahati ……..…............…….......................…..…..Respondent Appearances By: Shri S. P. Bhati, Fca, Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 27, 2023 Date Of Pronouncing The Order : March 13, 2023 Order Per Manish Borad: This Appeal At The Instance Of The Assessee Pertaining To The Assessment Year (In Short “Ay”) 2014-15 Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), Guwahati-1, Guwahati [In Short Ld. “Cit(A)”] Dated 31.12.2018 Which Is Arising Out Of The Order U/S 144 Of The Assessing Officer Dated 23.12.2016. 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:
Section 143(2)Section 144
section 2 of the Income Tax Act, whether at all any agricultural operations were carried out on the said land by the appellant or any of his family members, whether any agricultural income from the said land was declared in past returns of the appellant, what were the crops being cultivated on the said land, whether any seeds, etc were
