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The Income-tax Officer, Ward-2 (2) , Nagpur Versus Shri Inder Sunderdas Sethiya

Agricultural land - CIT(A) held that the agricultural land which is within 8 Kms from municipal limits is not a capital asset - Held that - CIT(Appeals) has grossly erred in ignoring all those facts and adopted a contrary view, that too by taking a turtle turn simply on the pretext that the case laws of higher forum were binding upon him. It is a well established law that an appeal is to be decided on it s own facts as available on record. In this appeal it is evident from the paragraphs, reprod....... + More



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