PADAM KUMAR MITTAL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS appeal by the Assessee is directed against the Order of the Ld. Commissioner of Income Tax (Appeals), Muzaffarnagar dated 11.10.2012 pertaining to assessment year 2009 -10 on the following grounds: - -

(2.) THAT the Ld. CIT(A) is in error in directing AO to treat the property as agricultural land as on 1.4.1981, because the Petrol Pump came into existence after the year 1985. However, correct fact is that the Petrol Pump was running since 1972 and this fact was mentioned in the sale deed as well as valuation report estimated by DVO.

(3.) THAT the assessee has right to add/delete or modify any grounds during the appeal proceedings."