2025 (10) TMI 406

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....spondent : Smt.Leena Lal, Sr.AR ORDER PER PRAKASH CHAND YADAV, JM : The present appeal of the assessee is arising from the order of the learned Commissioner of Income-tax (Appeals) dated 23rd June, 2023 and it relates to the assessment year 2014-2015, having DIN & Order No.ITBA/NFAC/S/ 250/2023- 24/1053908892(1). 2. The brief facts as coming out from the orders of the authorities below....

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....n support of his contention. The A.O. discarded the contention of the assessee on the ground that the land was not cultivated for a long time and hence the certificate issued by the Agriculture Officer is of no use. Accordingly, the A.O. taxed this amount and framed the assessment. 3. Aggrieved with the order of the A.O., the assessee filed appeal before the ld.CIT(A) and made two contentions, ....

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....nd was agricultural in nature at the time when it was acquired. Therefore, merely because the said land was not cultivated for a long time cannot be a ground to discard the claim of the assessee. Our view is fortified by the judgment of the coordinate benches in following cases: - (i) Harsha V. Milani v. JCIT reported in 111 TTJ 310 (Pune) (ii) DCIT v. M.Kalyan Chakravarthy ITA N....