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2019 (5) TMI 797 - AT - Wealth-taxLands exigible to Wealth-tax Act - 'urban lands' or 'agricultural lands' - AO brought the lands situated at Akkelenahalli- Mallenahalli villages under the ambit of wealth and adopting the guideline value of the lands, brought the same to tax under the Act - calculation of the distance of 8 KMs from BBMP limits - HELD THAT:- The assessee has filed a letter from the Anneshwara Gram Panchayat office confirming that the land does not come within the limits of any Corporation or Municipality and confirmation from the office of the Tahsildar, Devarahalli measuring the distance from BBMP limits. Per contra, Revenue's case is that the said lands are situated within BIAPPA which has an authority as per the definition of 'asset' which proposition has been negative by a co-ordinate bench of this Tribunal in the case of M.R.Seetharam [2013 (4) TMI 745 - ITAT BANGALORE] . In the case of CIT vs. Satinder Pal Singh [2010 (1) TMI 752 - PUNJAB AND HARYANA HIGH COURT] it was held that the reckoning of urbanization as a factor for prescribing the distance is of significance which would yield to the principle of measuring distance in terms of approach roads rather than by straight line or horizontal plane or as per crows flight'. Thus, it is clear to us that for the period under consideration, in the appeals before us i.e. assessment years 2007-08 and 2009-10 the distance has to be calculated by road and not as the crow flies or by straight line. In this factual and legal matrix of the case, as discussed above, this ground and argument raised by Revenue is dismissed. The said lands in question are not 'urban lands' but 'agricultural lands' and hence not exigible to wealth-tax.
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