SAHEBRAO R. PATIL,NAGPUR vs. INCOME TAX OFFICER WARD 1(3), NAGPUR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.405/Nag/2013 िनधा"रण वष" / Assessment Year : 2009–10 Smt. Saroj Sahebrao Patil, L/H Of Late Shri Sahebrao R. Patil, Tikekar Road, Dhantoli, Nagpur. .......अपीलाथ" / Appellant Pan : Acrpp0905C बनाम / V/S. Ito, Ward–1(3), ……""यथ" / Respondent Nagpur. Assessee By : Shri C. J. Thakar, Adv. Revenue By : Shri U. U. Kasar, Dr सुनवाई क" तारीख / Date Of Hearing : 26.03.2019 घोषणा क" तारीख / Date Of Pronouncement : 28.03.2019 आदेश / Order Per D. Karunakara Rao, Am: This Appeal Is Filed By The Assessee Against The Order Of Cit(A)-I, Nagpur Dated 21.08.2013 For The Assessment Year 2009-10. 2. The Grounds Raised By The Assessee Are As Under :–

depreciating factors of the land i.e. existence of a ‘Nallha’ under development of the property. After considering the same, the Assessing Officer finalized the assessment. The relevant discussion given in para 6 of the assessment order in this regard. 4. Aggrieved with the above order of the Assessing Officer, the assessee filed an appeal before