Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 1535 - AT - Income TaxNature of land sold - CIT(A) treating the land in question as agricultural land - AO has established that the land was situated within 8 km of Municipal limit as per letter of Municipal Corporation, Dehradun - Held that:- As carefully considered the documentary evidences brought on record if these documents are properly examined, then the factual position will be clear whether the impugned land was agricultural land or not. Moreover, we find that there is a certificate which certifies that the distance from the end of the municipal limit to the impugned land is around 8.85 km – 9.5 km. We are of the opinion that this needs further verification by the AO. In the interest of justice and fair play, we set aside the matter to the file of the AO. The AO is directed to examine the documents furnished by the assessee. The AO is further directed to verify the distance of the impugned land from the end of the municipal limits as on the date of notification i.e. 6.1.1994. The AO must give reasonable opportunity of being heard to the assessee and then decide the issue afresh. - Appeal of revenue allowed for statistical purposes.
|