Held that Finding that land not used for agricultural purposes in two preceding years No agricultural is shown by assessee in past years. Order of Assessing Officer is affirmed .(AY.2013-14)
Dy. CIT v. Subhash Hastimal Lodha (2023)106 ITR 101 (SN) /(2024) 228 TTJ 492 (Pune)(Trib)
S. 54B : Capital gains-Land used for agricultural purposes-Finding that land not used for agricultural purposes in two preceding years No agricultural is shown by assessee in past years-Order of Assessing Officer is affirmed. [S. 45]