gain income. In
support of that the assessee had submitted the Chita/Patta (village
accounts) relating to the year 2012 which was 4 years earlier ... guideline rate @ Rs.350/sqt. The
assesses has not satisfied the conditions provided u/s 54B(1)
Therefore, the assessee is not eligible to claim
Authorised Representative submitted that Revenue records
like Patta, Chitta Adangal and Crop Adangal show that it is a
agricultural land and there is no question ... Departmental Representative
submitted that the assessee has not complied with all the conditions
stipulated in Sec. 2(14)(iii) of the Act. As as such
T.S.R.Khannaiyann, Chennai vs Acit, Coimbatore on 12 September, 2018
आयकर अपील
य
Ito Non Corporate Ward 6 (2), Chennai vs Smt Shameembe, Chennai on 24 January, 2019
records produced by the assessees in the form of Adangal,
Chitta and Patta, do mention that the land was agriculture in nature
and certain crops ... intended purpose
was to use the land for agriculture and if other conditions specified by
Hon'ble Apex Court are satisfied in such
Anand Citi Centre Holdings P. Ltd., ... vs Assessee
IN THE INCOMETAX APPELLATE TRIBUNAL: C- BENCH
Sri Ponnaiyah Ramajayathammal ... vs Assessee on 14 October, 2015
आयकर अपील य अ
धकरण, '
Syed Abdul Kader Aysthath Fasleen ... vs Ito, Chennai on 18 January, 2019
आयकर अपीलीय अिधकरण
Acit, Chennai vs P N A Mani Sundar, Chennai on 1 March, 2025
आयकर अपीलीय
Acit, Chennai vs Ns Srinivasan, Chennai on 1 March, 2025
आयकर अपीलीय अधिकरण, 'ए
