https://www.taxtmi.com/caselaws?id=367810 The Tribunal dismissed the Revenue's appeal and allowed the assessee's appeals for both assessment years. The Tribunal upheld the classification of gains as long-term capital gains, acknowledged the procedural lapse in the issuance of notice under Section 143(2), and recognized the agricultural nature of the land sold by the assessee, granting the claimed exemptions. en-us Wed, 12 Sep 2018 00:00:00 +0530 Wed, 26 Sep 2018 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367810 The Tribunal dismissed the Revenue's appeal and allowed the assessee's appeals for both assessment years. The Tribunal upheld the classification of gains as long-term capital gains, acknowledged the procedural lapse in the issuance of notice under Section 143(2), and recognized the agricultural nature of the land sold by the assessee, granting the claimed exemptions. Case-Laws Income Tax Wed, 12 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367810