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Section 10(37)6 Section 1486 Section 1474 Section 1442 Section 271(1)(c)2 Section 2(14)(iii)2 Section 139(1)2 Addition to Income2 Natural Justice2

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 the Act. vi. Appellant never claimed exemption from income tax for transfer of agricultural land, while claiming said land being not a capital asset. Whereas, appellant claimed exemption for the very reason that land transferred is an agricultural land, which is a capital asset. Income tax on transfer of such land is exempt