2022 (5) TMI 551

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....n oral request of learned counsel for the petitioner, "Union of India through Secretary, Finance New Delhi" is allowed to be impleaded as respondent no.4. Notice has been accepted by Sri Arvind Kumar Goswami, learned Central Government Standing for the A.S.G.I. Rejoinder affidavit filed today is taken on record. Heard Sri Ashish Bansal, learned counsel for the petitioner and Sri Ashish Agarwal,....

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....der Section 148 of the Act, 1961 for the Assessment Year 2013-14. Learned counsel for the petitioner submits that the two land in question were jointly owned by seven persons. The petitioner herein and the aforesaid Dushyant Bhati both were also co-owners of the aforesaid agricultural land which was sold by two separate registered sale deeds. For the same set of reasons proceedings under Section 1....

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....t, 1961, passed by the National Faceless Assessment Centre, Delhi, whereby 1/7th of the consideration in respect of the land in question, belonging to the petitioner, has been assessed as a long term capital gain on the finding that the land in question is not an agricultural land. Thus, on the same set of facts while the respondents have accepted the claim of petitioner's son in respect of th....