https://www.taxtmi.com/caselaws?id=409768 The appeal was allowed, remanding the issue back to the AO for proper verification and determination of the DLC rates applicable to the property sold in the undeveloped rural area, ensuring substantial justice and correctness in the assessment process. The delay in filing the appeal was condoned due to bonafide reasons provided by the assessee, acknowledging the mistake made due to incorrect advice. The substitution of original grounds with revised grounds was permitted as the department had no objection, and the revised grounds did not introduce new arguments. en-us Fri, 25 Jun 2021 00:00:00 +0530 Thu, 15 Jul 2021 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409768 The appeal was allowed, remanding the issue back to the AO for proper verification and determination of the DLC rates applicable to the property sold in the undeveloped rural area, ensuring substantial justice and correctness in the assessment process. The delay in filing the appeal was condoned due to bonafide reasons provided by the assessee, acknowledging the mistake made due to incorrect advice. The substitution of original grounds with revised grounds was permitted as the department had no objection, and the revised grounds did not introduce new arguments. Case-Laws Income Tax Fri, 25 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409768