SHRI MADHO LAL SAINI,JAIPUR vs. ITO, WARD-2(3), JAIPUR
In the result, the appeals of the assessees are allowed
ITA 238/JPR/2020[2007-08]Status: DisposedITAT Jaipur06 Mar 2023AY 2007-08
Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Shri Rajeev Sogani (CA) &For Respondent: Shri S. Najmi (CIT)
Section 139(1)Section 147Section 148Section 151Section 250Section 54BSection 54FSection 69
54B and deleting the said addition of Rs.
19,92,602. 4. In the facts and circumstances of the case and in law, ld. CIT(A) has erred in rejecting the plea of the assessee, of the land sold by the assessee, during the relevant previous year, being an agricultural land outside the purview of Capital Asset, as defined
