Tax Exemption on Rural Land Sale Upheld, Case Remanded for Fair Hearing Under Sections 144 and 148

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....ITAT allowed the appeal, remanding the case to the AO for fresh adjudication. The tribunal recognized the assessee's limited financial literacy and genuine belief regarding tax exemption on rural agricultural land sale. The ex-parte assessment order under Section 144 read with Section 148 was set aside, directing the AO to provide a proper hearing opportunity to the assessee. The appellant was instructed to present comprehensive documentation and avoid seeking unwarranted adjournments during the re-examination of the case.....