Held, that the additional ground raised before the Tribunal was common for both items of land. However, the Tribunal had decided only the nature of the land situated at Nadipur and not decided in respect of the Maruti Build Con land. The order was not valid. [Matter remanded to the Tribunal to decide only the issue whether qua the M land was an agricultural land as per the provisions of section 2(14) of the Income-tax Act, 1961.(AY.2010-11)
Shailesh B. Patel v. ITO (2024)466 ITR 776 (Guj)(HC)
S. 254(1): Appellate Tribunal-Duties-Additional ground-Agricultural land-Capital asset-Tribunal deciding nature of one piece of land and not deciding with respect to other-Order of Tribunal is set aside and matter remanded.[S. 2(14), 260A]