UDAYKUMAR VYAS,NAGPUR vs. ITO WARD 1 (5), BSNL RTTC BUILDING
In the result, appeal of the assessee is allowed
ITA 262/NAG/2025[2013-14]Status: DisposedITAT Patna21 Apr 2026AY 2013-14
Bench: Shri Pawan Singh & Shri Khettra Mohan Royudaykumar Vyas, Ito, Ward – 1(5) Flat No. 402, Lepresting Vs Nagpur Apartment, Plot No. 105- 106, Ramdaspeth, Nagpur. Pan : Aarpv 4578 K Assessee Respondent
For Appellant: Shri Sameer Wazalwar, CAFor Respondent: Shri Pankaj Kumar, CIT DR
Section 139Section 143(2)Section 143(3)Section 148Section 250Section 50C
5), Nagpur for the Assessment Year 2013-14. 2. The assessee has raised the following grounds of appeal:
1. On the facts and circumstances of the case and in law, the Ld. CIT(A) and AO failed to appreciate the fact that the appellant is regularly engaged in the business of purchasing and selling land for profit, to which
