2017 (7) TMI 1183

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.... the Respondent(s) : None ORDER 1. By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby the tribunal has initial held in four of the Department however, in M.A., reversed the earlier order. 2. Learned counsel for the appellant frame the following question of law. "(i) Whether on the facts and in the circumstances of the case and in law the ....

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....e and held that the land was beyond 8km without seeking report of the Assessing Officer against provisions of Rule 46A of the IT Rules. (v) Whether on the facts and in circumstances of the case, the ITAT was justified in solely relying on the CIT(A)'s order instead of remanding back to the Assessing Officer for verification of facts which was not raised before the Assessing Officer. (vi) Whe....

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....ses on the date of transfer of assest and it does not extend to the whole of the financial year like other heads of income. (viii) Whether on the facts and in circumstances of the case, the ITAT was justified in holding that allowing the benefit of exemption u/s.10(37) of the Act, despite the fact that assessee incurred no expenditure on agricultural operation and it was not possible to carry o....