https://www.taxtmi.com/caselaws?id=388794 The appeal in ITA No.116/Coch/2019 was allowed, setting aside the CIT's revision order under Section 263. The Tribunal condoned the delay in filing the appeal due to a misunderstanding by the assessee and his Chartered Accountant. The Tribunal upheld the original assessment granting exemption under Section 10(37) based on the agricultural nature of the land. The appeal in ITA No.464/Coch/2019 was dismissed as infructuous following the decision on ITA No.116/Coch/2019. en-us Mon, 04 Nov 2019 00:00:00 +0530 Fri, 22 Nov 2019 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388794 The appeal in ITA No.116/Coch/2019 was allowed, setting aside the CIT's revision order under Section 263. The Tribunal condoned the delay in filing the appeal due to a misunderstanding by the assessee and his Chartered Accountant. The Tribunal upheld the original assessment granting exemption under Section 10(37) based on the agricultural nature of the land. The appeal in ITA No.464/Coch/2019 was dismissed as infructuous following the decision on ITA No.116/Coch/2019. Case-Laws Income Tax Mon, 04 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388794