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)
Capital gains” arising from the transfer of agricultural land where-
ITA. Nos. 249 & 251/LKW/2024
Page 5 of 13
1. Such land is situate in any area referred to in item (a) or item (b) of subclause
(iii) of clause (14) of section 2
2. Such land during the period of two years s immediately preceding the sale
‘of transfer
