{"id":61389,"date":"2026-06-27T12:01:36","date_gmt":"2026-06-27T06:31:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-nitinbhai-kanubhai-patel-2025-215-itd-565-ahd-trib\/"},"modified":"2026-06-27T12:01:36","modified_gmt":"2026-06-27T06:31:36","slug":"ito-v-nitinbhai-kanubhai-patel-2025-215-itd-565-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-nitinbhai-kanubhai-patel-2025-215-itd-565-ahd-trib\/","title":{"rendered":"ITO v. Nitinbhai Kanubhai Patel. (2025) 215 ITD 565 (Ahd) (Trib.)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Tribunal held that the CIT(A) has allowed the exemption merely relying upon the decision of the co-owner without verifying the distinguishing facts recorded by the Assessing Officer. The matter was restored to him for decision afresh. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54B: Capital gains-Land used for agricultural purposes-Co-owner-Order of CIT(A), merely relying upon the decision of the co-owner without verifying distinguishing facts recorded by the Assessing Officer, was set aside and restored to him for decision afresh.[S. 45] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61389","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fY9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61389","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61389"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61389\/revisions"}],"predecessor-version":[{"id":61390,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61389\/revisions\/61390"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}