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INCOME TAX APPELLATE TRIBUNAL (MUMBAI BENCH)
(RETD.) C V BHADANG, PRESIDENT, MS PADMAVATHY S, AM
Mrs. Snehlata Goel – Appellant
Versus
DCIT-3(3)(1) – Respondent
| Table of Content |
|---|
| 1. background of appeal and basic facts (Para 1 , 2) |
| 2. arguments presented by the assessee regarding land classification (Para 3 , 4) |
| 3. arguments from the revenue focusing on non-agricultural use (Para 5 , 6 , 7 , 8) |
| 4. court's observations on necessary evidence and legal dimensions surrounding agricultural status (Para 9 , 10 , 11 , 12 , 13 , 14) |
ORDER
Per Padmavathy S, AM:
This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre (NFAC), Delhi [In short 'CIT(A)'] passed under section 250 of the Income Tax Act, 1961 (the Act) dated 01.03.2024 for Assessment Years (AY) 2016-17. The assessee raised the following grounds of appeal:
2. The assessee is an individual and filed the return of income for AY 2016-17 on 04.08.2016 declaring a total income of Rs. 25,58,120,/-. The assessee's case was selected for scrutiny and the statutory notices were duly served on the assessee. The Assessing officer (AO) during the course of assessment noticed that during the year under consideration, the assessee has sold a land bearing survey No.132/2A lying at Village Tambati, Taluka Khalapur, Raigad District, Maharashtra
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