2023 (10) TMI 701

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....Udaipur,[in brevity 'the AO'] order passed u/s 143(3) r.w.s. 147 of the Act. 2. The assessee has taken the following ground: "1. 1.1 AND 1.2 : The impugned order u/s 148/143(3) dated 20.06.2018, as well as the action taken u/s 147/148 and notices are bad in law, illegal, invalid, void-ab-initio on facts of the case, for want of jurisdiction, without proper approval and satisfaction of higher authorities u/s 151 of the Act, and also barred by limitation and various other reasons and hence the same may kindly be quashed. 2 Ground 2. Rs. 15, 53,1 12,'-: The Id. CIT(A) has grossly erred in law as well as on the facts of the case in sustaining the addition of Rs. 15, 53,1 12/- made by the Id. AO on account of capital gai....

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....s non functional, so, it cannot be accepted as a nature of agricultural land. Hence, the entire claim of deduction u/s 54B was duly rejected and the order of the ld. AO was upheld. Being aggrieved assessee filed an appeal before us. 4. The ld. AR for the assessee vehemently argued and filed written submissions which are kept in the record. The ld. AR placed that the assessee had purchased and sold the land which both are agricultural in nature, there is no dispute that the said land is not an agricultural land. The ld. AR invited our attention in the appeal order pages 28 to 29 which are reproduced as below: "In the course of the present proceedings, I find that the Appellant has reiterated the same facts as was submitted before....

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.... when the court either believes it to exist or considers its existence so probable that a prudent man ought, under the circumstances of the particular case, to act upon the supposition that it exists. The belief regarding the existence of a fact is thus to be founded on a balance of probabilities. A prudent man faced with conflicting probabilities concerning a fact-situation will act on the supposition that the fact exists, if on weighing the various probabilities he finds that the preponderance is in favour of the existence of the particular fact as a prudent man. So the Court applies this test for finding whether a fact in issue can be said to be proved. The first step in this process is to fix the probabilities, the second to weigh them,....

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....relevance to the issue on hand. The ground is, thus, dismissed. 5.3. As regards ground 3, since the Appellant has not added, altered or amended any of the grounds, the same is dismissed as not pressed. 6. In the result, the appeal is dismissed." 5. The ld. DR vehemently argued and fully relied on the order of the revenue authorities. 6. We heard the rival submission and consider the documents available in the record. The ld. AR primarily claimed that the assessee submitted the relevant documents before the revenue authorities thereafter same was submitted before the ITAT. The sale deed of agricultural land in APB pages 14 to 20, copy of purchase deed of new agricultural land in APB pages 21 to 29, copy of the affidav....