https://www.taxtmi.com/caselaws?id=776783 ITAT DELHI - AT upheld the validity of the notice u/s 143(2), finding the questionnaire showed application of mind, and dismissed grounds challenging opportunity to be heard, validity of the ITR-V, service under s.282 and non-supply of reasons. The Tribunal allowed the appeal on LTCG: lands were HUF assets and the gain must be assessed in HUF hands, directing AO to delete additions in the individual assessment and act accordingly. The addition treating declared agricultural income as undisclosed was sustained for lack of evidence. en-us Wed, 13 Aug 2025 00:00:00 +0530 Tue, 19 Aug 2025 08:38:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776783 ITAT DELHI - AT upheld the validity of the notice u/s 143(2), finding the questionnaire showed application of mind, and dismissed grounds challenging opportunity to be heard, validity of the ITR-V, service under s.282 and non-supply of reasons. The Tribunal allowed the appeal on LTCG: lands were HUF assets and the gain must be assessed in HUF hands, directing AO to delete additions in the individual assessment and act accordingly. The addition treating declared agricultural income as undisclosed was sustained for lack of evidence. Case-Laws Income Tax Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776783