ORDER

PER: R.C. Sharma, A.M.

This is an appeal filed by the assessee against the order of ld. CIT(A)-2, Jaipur dated 18.11.2019 for the A.Y. 2015-2016, in the matter of order passed by the A.O. u/s 143(3) of the Income Tax Act, 1961 (in short, the Act). The assessee has raised following grounds of appeal.

‘’1. On the facts and in the circumstances of the case and in law the ld. CIT(A) erred in not deciding the Ground No. 1 of the appeal by holding that same is general in nature and does not require any adjudication more so when in the written submission so filed the assessee gave his submission on this ground of appeal also.

2. On the facts and in the circumstances of the case and in law the ld. CIT(A) erred in rejecting the claim of the assesse that the land so sold is not a capital assets, therefore no capital gain is chargeable thereon more so when the assessee submitted the complete documents in support of his claim.

3. On the facts and in the circumstances of the case and in law the ld. CIT(A) erred in not considering the claim of the assessee that the provision of Section50C are not applicable on the land so sold by the assessee because the assessee was not the absolute owner of s