https://www.taxtmi.com/caselaws?id=307809 The appeals were filed against the order of Ld. CIT(A)-2, Chandigarh, with some appeals delayed but condoned due to the Assessee's ill health. The Assessing Officer classified the land as a capital asset, treating agricultural income as capital gain. The Ld. CIT(A) upheld this decision based on the CBDT notification. Additional evidence on land distance was admitted, leading to the tribunal determining the land as rural, deleting the Assessing Officer's addition. The tribunal allowed all appeals, directing the deletion of the addition made by the Assessing Officer. en-us Wed, 31 Oct 2018 00:00:00 +0530 Tue, 09 May 2023 21:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307809 The appeals were filed against the order of Ld. CIT(A)-2, Chandigarh, with some appeals delayed but condoned due to the Assessee's ill health. The Assessing Officer classified the land as a capital asset, treating agricultural income as capital gain. The Ld. CIT(A) upheld this decision based on the CBDT notification. Additional evidence on land distance was admitted, leading to the tribunal determining the land as rural, deleting the Assessing Officer's addition. The tribunal allowed all appeals, directing the deletion of the addition made by the Assessing Officer. Case-Laws Income Tax Wed, 31 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307809