2019 (6) TMI 51

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....d Shri Prashant Kumar Mishra, Judge For the Appellant : Ms. Naushina Ali, Advocate. For the Respondent : None JUDGMENT ON BOARD PER P.R. RAMACHANDRA MENON, CHIEF JUSTICE 1. Challenge is at the instance of the Revenue. Grievance is against the order passed by the Income Tax Appellate Tribunal, Raipur Bench, Raipur (for short 'the Tribunal') granting relief to the Respondent-Assessee. ....

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....ifabibi Mohammed Ibrahim v. Commissioner of Income Tax; (1993) 204 ITR 631 SC. 3. It is in the said circumstances that the above appeal has been filed, suggesting the following substantial questions of law: "1. Whether in law and on the facts and circumstances of the case, the ITAT was justified in setting aside the order of CIT (A) and directing the AO to delete the addition on account of LTCG....

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....d on the facts and circumstances of the case, the ITAT is justified in deleting the order of CIT (A) who has confirmed the order of the AO accepting the findings by the latter and from the evidences on record regarding the impugned land being regarded as non agricultural land, inter alia falling within the ambit of decision of Capital Asset u/s. 2(14)(iii)(a) of the IT Act thereby erred by giving ....