RAHUL BAJPAI,IDGAH CHOWK vs. DCIT CIRCLE 1(1), SHRI RAM PLAZA
In the result, appeal of the assessee is partly allowed in terms of our aforesaid observations
ITA 345/RPR/2023[2015-2016]Status: DisposedITAT Raipur29 Jan 2025AY 2015-2016
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.345/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Rahul Bajpai Idgah Chowk, Bilaspur Chhattisgarh-495 001 Pan: Aexpb4410L .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent
For Appellant: Shri R.B Doshi, CA
Section 143(2)Section 143(3)Section 250Section 54BSection 54DSection 56(2)(vii)
transferred by him during the year under consideration. It was further observed by the A.O that the assessee had neither disclosed any agriculture income in his return of income nor had filed any proof or evidence supporting his claim that agricultural activities were carried on the aforesaid lands. Accordingly, the A.O based on his aforesaid deliberations declined the assessee
