https://www.taxtmi.com/caselaws?id=433834 The Tribunal upheld the CIT(A)'s decision and the AO's findings, dismissing the assessee's appeal. The ex-parte order by the CIT(A) was deemed valid as sufficient opportunities were provided. The denial of deduction under section 54B was confirmed since the land did not meet the agricultural use criteria. The assessment order under section 143(3) was upheld despite subsequent acceptance of returned income under section 147. The judgment was pronounced on 8th February 2023. en-us Wed, 08 Feb 2023 00:00:00 +0530 Fri, 10 Feb 2023 09:44:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433834 The Tribunal upheld the CIT(A)'s decision and the AO's findings, dismissing the assessee's appeal. The ex-parte order by the CIT(A) was deemed valid as sufficient opportunities were provided. The denial of deduction under section 54B was confirmed since the land did not meet the agricultural use criteria. The assessment order under section 143(3) was upheld despite subsequent acceptance of returned income under section 147. The judgment was pronounced on 8th February 2023. Case-Laws Income Tax Wed, 08 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433834