Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2009-10 Shri Dhirajlal Bhanjibhai Vadalia Cit-1, 1St Floor, Sterling Appts., Vs Rajkot. Jawahar Road, Rajkot.
section requires only user of the land for agricultural purposes and no sale of produce for legal provisions of Sec. 54B and thus the same cannot constitute an error as far as the provisions of Sec. 263 are concerned. Your notice itself, in para 3 thereof, states that the claim of deduction u/s 54B "does not appear