Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2014-15 Bhagwat Prasad Malviya Ito -3(1) 28, Crp Phatak Road Bhopal बनाम/ Bairagarh, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Afbpm8998M Assessee By Shri N.D. Patwa, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.12.2025 Date Of Pronouncement 04.12.2025
rectification of Page 3 of 12 Bhagwat Prasad Malviya A.Y. 2014-15 mistakes apparent from record. In the present case, the following apparent errors were observed by the AO: The assessee claimed exemption of Rs. 1,69,64,508 u/s 54B. However, of this, an amount of Rs. 7,79,754 was for agricultural land purchased before the date