USHA YADAV,LUCKNOW vs. INCOME TAX OFFICER RANGE 6(2), LUCKNOW
In the result, both appeals of the assessee are allowed for statistical purposes
ITA 249/LKW/2024[2013-14]Status: DisposedITAT Lucknow09 Dec 2025AY 2013-14
Bench: Shri Kul Bharat & Shri Nikhil Choudhary
For Appellant: Shri Dharmendra Kumar, CAFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 10(37)Section 139(1)Section 144Section 147Section 148Section 2(14)(iii)Section 271(1)(c)
Section 10(37) of Income e Tax Act, 19611 is; reproduced as under:
“In the case of an ‘assesses, being an individual or a Hindu Undivided Family, any income chargeable under the head “Capital gains” arising from the transfer of agricultural land where-
ITA. Nos. 249