Case Law Details
Case Name : Kalubhai Chauhan Patel Vas Vs ITO (ITAT Ahmedabad)
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Ahmedabad
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Kalubhai Chauhan Patel Vas Vs ITO (ITAT Ahmedabad)
Income Tax Appellate Tribunal (ITAT) Ahmedabad has set aside an assessment order related to the sale of agricultural land by Kalubhai Chauhan Patel Vas, directing verification of additional evidence. The case involved an individual agriculturist who sold land for ₹82,00,600 in the Assessment Year 2018-19 but did not initially file a tax return. The assessing officer, upon reopening the case under Section 147, treated the transaction as long-term capital gain. The assessee later argued that the land was agricultural and located 10
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