https://www.taxtmi.com/caselaws?id=458554 SC set aside HC judgment and remanded proceedings for fresh disposal in tax case concerning agricultural land classification under Income Tax Act. HC had reversed Tribunal's decision based on cursory examination without proper document verification. SC noted procedural irregularities in HC proceedings including unclear appeal dismissal and relisting before Division Bench without recorded reasons. Court declined to examine additional documents produced for first time without authenticity verification by lower courts. All parties' rights and contentions kept open for HC's fresh consideration. en-us Mon, 13 Sep 2021 00:00:00 +0530 Thu, 11 Jun 2026 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458554 SC set aside HC judgment and remanded proceedings for fresh disposal in tax case concerning agricultural land classification under Income Tax Act. HC had reversed Tribunal's decision based on cursory examination without proper document verification. SC noted procedural irregularities in HC proceedings including unclear appeal dismissal and relisting before Division Bench without recorded reasons. Court declined to examine additional documents produced for first time without authenticity verification by lower courts. All parties' rights and contentions kept open for HC's fresh consideration. Case-Laws Income Tax Mon, 13 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458554