https://www.taxtmi.com/caselaws?id=362826 The High Court dismissed the appeal, ruling in favor of the Revenue. The Court held that the approval process under Section 153D of the Income Tax Act did not require a pre-grant hearing as contended by the Assessee. Additionally, the Assessee's claim of deduction under Section 54B was denied as the land sold did not meet the agricultural use criteria. The Court found no substantial legal questions in both issues, leading to the dismissal of the appeal without costs awarded. en-us Mon, 25 Jun 2018 00:00:00 +0530 Tue, 13 Nov 2018 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362826 The High Court dismissed the appeal, ruling in favor of the Revenue. The Court held that the approval process under Section 153D of the Income Tax Act did not require a pre-grant hearing as contended by the Assessee. Additionally, the Assessee's claim of deduction under Section 54B was denied as the land sold did not meet the agricultural use criteria. The Court found no substantial legal questions in both issues, leading to the dismissal of the appeal without costs awarded. Case-Laws Income Tax Mon, 25 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362826