ITAT remands case as new grounds were raised by assessee to prove that land sold by him wasn't capit

IT : Where assessee sold a piece of agricultural land and claimed exemption under section 54B in respect of sale proceeds and Assessing Officer disallowed same, since assessee had raised two additional legal grounds before Tribunal to effect that authorities below erred in treating agricultural land sold by him as capital asset, matter was sent back to Assessing Officer for fresh adjudication