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2016 (4) TMI 80 - AT - Income TaxNature of land - whether land sold by the assessee is within 8 kms. from Rajahmundry municipal limits or beyond 8 kms? - Held that:- There is a confusion that the Inspector proceeded by four wheeler along side of the approach road of the lay out to some extent. It is not clear that from that extent to land sold by the assessee, what is the distance? That the inspector travelled only to some extent and stopped their vehicle and the meter is showing 7.7 kms. Therefore, it cannot be said that the distance from Rajahmundry municipal limits to the land sold by the assessee is exactly 7.7 kms., for the reason that the inspector by measuring the distance, they reached approach road. Through, they tried to reach the assessee’s lands, they stopped without reaching the assessee’s lands. So based on the speedometer, they came to a conclusion that the distance would be 7.7 kms. without reaching assessee’s land. Thus it cannot be concluded that the land sold by the assessee is within 8 kms. of Rajahmundry municipal limits. The Hon’ble Punjab & Haryana High Court in the case of CIT Vs. Lalsingh and others (2009 (11) TMI 63 - PUNJAB AND HARYANA HIGH COURT ) has considered the issue of who is competent to measure the distance and observed that “Tahsildar working under the State Government is more competent than the Inspector of the department”. It is further observed that ”without the help of revenue officials, it is difficult for a person to identify the land and then to measure the distance of said land with municipal limits.” Keeping in view of the above judgement of the Punjab & Haryana High Court, we are of the opinion that the certificate issued by the department of R&B, Government of Andhra Pradesh should be given more weightage. The certificate issued by the department of Roads & Buildings is very clear about the distance of the land from Rajahmundry municipality to assessee’s lands. - Decided in favour of assessee
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