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2013 (7) TMI 165 - AT - Income TaxAgricultural land - whether assessee provide any evidence to show that the land in question was situated beyond 8 kms of the municipal limits - Held that:- CIT(A) while confirming the addition made by the AO noted that the assessee did not provide any evidence to show that the land in question was situated beyond 8 kms of the municipal limits. Even now the assessee did not establish that the land in question was situated beyond 8 kms of the municipal limits. Therefore, remit the issue back to the file of the AO with a direction to decide the issue following the said decision of Smt. Gousia Begum and Others (2011 (11) TMI 475 - ITAT HYDERABAD) wherein held assessee submitted that cultivation is carried on said land, offered inspection of land, produced certificate issued by the VRO Certificate same has to be relied upon and it is not possible to reject the same without examining the deponent. Thus, agricultural income declared by the assessee is to be accepted as agricultural income only - in favour of assessee statistical purposes. Addition on account of difference in sale consideration u/s 50C(1) - Held that:- Sale consideration as per the sale deed with respect to the house property in question is Rs. 17,50,000/- whereas the value arrived at by the Jt. Sub-Registrar is Rs. 17,78,000/-. Since the value arrived at by the Jt. Sub-Registrar is authenticated, the addition of Rs. 14,000/- on account of assessee's share made on account of difference in sale consideration is made by the AO and CIT(A) is hereby confirmed. Against assessee.
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