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Sale of agricultural land by converting into plots would attract section 45(2)
Case Law Details
- Case Name
- Rajendra Kumar Dwivedi Vs Commissioner of Income-tax, Kanpur (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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HIGH COURT OF ALLAHABAD
Rajendra Kumar Dwivedi
versus
Commissioner of Income-tax, Kanpur
Sunil Ambwani and A.N. Mittal, JJ.
IT Appeal Nos. 33 of 2002, 457 & 458 of 2007
August 24, 2012
JUDGMENT
1. We have heard Shri Krishna Agrawal for the appellant-assessee. Shri Dhananjay Awasthi appears for the respondent-department.
2. These three income tax appeals under Section 260A of the Income Tax Act, 1961 (the Act) filed by the appellant-assessee, are directed against common order of the Income Tax Appellate Tribunal dated 31st December, 2001 deciding Income Tax Appeal Nos.2038 (A) of 1995; 220 ...
