AdvertisementManoj Kumar Singh Vs ITO (ITAT Varanasi) The Income Tax Appellate Tribunal, Varanasi Bench, heard together two appeals filed by Shri Manoj Kumar Singh and Shri Sanjay Kumar Singh as they involved identical issues relating to Assessment Year 2017-18. Both appeals challenged the orders of the Commissioner of Income Tax (Appeals), which had upheld additions made by the Assessing Officer by treating the sale of land as giving rise to taxable long-term capital gains instead of accepting the assessees’ claim that the land was agricultural land falling outside the definition of “capital a...