https://www.taxtmi.com/caselaws?id=374726 The Tribunal remanded the case back to the Assessing Officer for further examination and compliance with directions provided, emphasizing the importance of factual verification regarding the land's agricultural use as per Section 54B conditions. The Tribunal highlighted the need for a fair opportunity for the assessee to present their case, addressing issues such as disallowance of deduction under Section 54B, nature of the land sold, compliance with principles of natural justice, verification of agricultural activities, submission of additional evidence, and interpretation of Section 54B conditions. en-us Fri, 01 Feb 2019 00:00:00 +0530 Fri, 08 Feb 2019 06:30:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374726 The Tribunal remanded the case back to the Assessing Officer for further examination and compliance with directions provided, emphasizing the importance of factual verification regarding the land's agricultural use as per Section 54B conditions. The Tribunal highlighted the need for a fair opportunity for the assessee to present their case, addressing issues such as disallowance of deduction under Section 54B, nature of the land sold, compliance with principles of natural justice, verification of agricultural activities, submission of additional evidence, and interpretation of Section 54B conditions. Case-Laws Income Tax Fri, 01 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374726