https://www.taxtmi.com/caselaws?id=61981 The Appellate Tribunal ruled in favor of the assessee, finding the Income Tax Officer's action under section 143(2)(b) invalid as the return was not inaccurate or incomplete. Additionally, the Tribunal held that the sale of agricultural land in an urban area did not attract capital gains tax, based on the nature of the land and legal precedents. en-us Thu, 12 Jun 1986 00:00:00 +0530 Mon, 17 Jan 2011 13:51:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61981 The Appellate Tribunal ruled in favor of the assessee, finding the Income Tax Officer's action under section 143(2)(b) invalid as the return was not inaccurate or incomplete. Additionally, the Tribunal held that the sale of agricultural land in an urban area did not attract capital gains tax, based on the nature of the land and legal precedents. Case-Laws Income Tax Thu, 12 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61981