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2015 (7) TMI 195 - AT - Income TaxAgricultural land - whether land located in Khasra No. 319/320 in Sanjharia village on Sanganer Tehsil was not a capital asset U/s 2(14) of the Act? - Held that:- On perusal of evidence submitted alongwith the submission revealed that the Tehsildar, Jaipur Nagar Nigam had certified that both the khasras numbers are outside limit of Jaipur Nagar Nigam and are situated at a distance of 9 Kms from the outer limit of the Nigam. The learned CIT(A) has called remand report from the Assessing Officer who has accepted the fact of the case, therefore, we confirm the order of the learned CIT(A). -Decided against revenue.
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