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2014 (3) TMI 687 - AT - Income TaxNature of land – Agricultural land or not as per section 2(14)(iii)(b) of the Act - Sale of piece of land – Whether the agricultural land is situated within 8 kms from the limits of Municipality – Held that:- The CIT(A) by invoking his powers u/s. 250(4) of the Act asked the assessee to furnish certain details - the assessee has filed this certificate – thus, it cannot be termed as violation of Rule 46A - even if there are no express provisions which could suggest that the CIT(A) is bound to give an opportunity to the AO in respect of the evidence gathered by virtue of Sec. 250(4) of the Act - the principles of natural justice demand that nothing should be used against a person which has been collected behind the back of that person - the certificate of Dy. Hydraulic Engineer (Operations) need to be confronted to the AO for this limited purpose of whether the approach road taken by the AO is a private road or public road – thus, the matter is remitted back to the AO for verification of the genuineness of the letter - If the AO is satisfied with the genuineness of the letter, the land shall be treated as an agricultural land exempt from capital gain tax – Decided in favour of Revenue.
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