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2020 (3) TMI 508 - HC - Income TaxNature of property sold - Whether the property which is subject matter of the sale deed was an agricultural property? - HELD THAT:- We set aside the impugned order made by the ITAT and the order dated 28th October, 2013 made by the Commissioner (Appeals) as well, and restore the Assessee's appeal before the Commissioner (Appeals) for fresh adjudication on all grounds. We make it clear that all contentions of all parties are left open to be adjudicated by the Commissioner (Appeals) in accordance with law and on their own merits. The substantial question of law framed in this appeal is not answered. Instead, the same is left for the determination of the Commissioner (Appeals) alongwith other two grounds which had in fact been raised before the Commissioner (Appeals) i.e. ground Nos.1 and 2.
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