https://www.taxtmi.com/caselaws?id=756071 The Tribunal was required to hear and determine the Revenue's purely legal grounds on the applicability of section 115JB to profit from sale of rural agricultural land, rather than reject them at the threshold. The High Court noted that the Tribunal had gone beyond mere non-admission and had also commented on the merits, even though the dispute turned on a legal question that should have been adjudicated after hearing both sides. The Tribunal's refusal to admit and decide the grounds was therefore held unjustified, and the issue was answered in favour of the appellant. en-us Mon, 15 Jul 2024 00:00:00 +0530 Fri, 26 Jul 2024 09:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756071 The Tribunal was required to hear and determine the Revenue's purely legal grounds on the applicability of section 115JB to profit from sale of rural agricultural land, rather than reject them at the threshold. The High Court noted that the Tribunal had gone beyond mere non-admission and had also commented on the merits, even though the dispute turned on a legal question that should have been adjudicated after hearing both sides. The Tribunal's refusal to admit and decide the grounds was therefore held unjustified, and the issue was answered in favour of the appellant. Case-Laws Income Tax Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756071