https://www.taxtmi.com/caselaws?id=246738 The ITAT allowed the appeals for statistical purposes, directing the A.O. to verify the agricultural use of the lands before the sale and allow the claims under section 54B accordingly. The reopening of assessments under section 147 was upheld as valid. en-us Wed, 16 Apr 2014 00:00:00 +0530 Mon, 21 Apr 2014 09:53:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246738 The ITAT allowed the appeals for statistical purposes, directing the A.O. to verify the agricultural use of the lands before the sale and allow the claims under section 54B accordingly. The reopening of assessments under section 147 was upheld as valid. Case-Laws Income Tax Wed, 16 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246738