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    <title>2021 (3) TMI 1244 - ITAT CHENNAI</title>
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    <description>The Tribunal set aside the appeal to the Assessing Officer (AO) to verify the nature of the land in question and decide on the taxability of the profit from the sale of land. The appellant contended that the land was agricultural and ready to provide necessary evidence, while authorities found no proof of agricultural use. The Tribunal directed the AO to reexamine the issue based on the evidence presented by the appellant, allowing the appeal for statistical purposes and sending the matter back for reassessment.</description>
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      <description>The Tribunal set aside the appeal to the Assessing Officer (AO) to verify the nature of the land in question and decide on the taxability of the profit from the sale of land. The appellant contended that the land was agricultural and ready to provide necessary evidence, while authorities found no proof of agricultural use. The Tribunal directed the AO to reexamine the issue based on the evidence presented by the appellant, allowing the appeal for statistical purposes and sending the matter back for reassessment.</description>
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