https://www.taxtmi.com/caselaws?id=249515 The appeals concerning capital gains on the sale of land and the taxability of amounts from the sale of agricultural lands were set aside by the ITAT to the Ld. CIT(A) due to non-adjudication of additional grounds raised by the assessees. The appeals were restored for fresh adjudication, considering the nature of the land sold and implications on income source due to search and seizure operations under section 153A. Both assessees' and Revenue's appeals were allowed for statistical purposes, directing the Ld. CIT(A) to pass de novo orders after a comprehensive review of all aspects and evidence. en-us Wed, 28 May 2014 00:00:00 +0530 Fri, 20 Feb 2026 16:09:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249515 The appeals concerning capital gains on the sale of land and the taxability of amounts from the sale of agricultural lands were set aside by the ITAT to the Ld. CIT(A) due to non-adjudication of additional grounds raised by the assessees. The appeals were restored for fresh adjudication, considering the nature of the land sold and implications on income source due to search and seizure operations under section 153A. Both assessees' and Revenue's appeals were allowed for statistical purposes, directing the Ld. CIT(A) to pass de novo orders after a comprehensive review of all aspects and evidence. Case-Laws Income Tax Wed, 28 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249515