Case Law Details
Case Name : Shri Kallepu Sharath Chander Vs ACIT (ITAT Hyderabad)
Appeal Number : ITA No.843/Hyd/2017
Date of Judgement/Order : 30/05/2018
Related Assessment Year : 2005-06
Courts :
All ITAT ITAT Hyderabad
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Shri Kallepu Sharath Chander Vs ACIT (ITAT Hyderabad)
The assessee, in the revised return filed in response to section 148 of the Act, has claimed the land as agricultural land. The AO has also accepted that as per the revenue records, these lands are agricultural lands but the only reason for not accepting the said contention is that the assessee has not carried on any agricultural operations. The Hon’ble Bombay High Court in the case of CIT vs. Smt. Debbie Alemao and 2.Joaquim Alemao, reported in (2011) 331 ITR 59 (Bom.) has held that where the land is shown in reve Please become a Premium member. If you are already a Premium member, login here to access the full content.
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