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2021 (3) TMI 462 - AT - Income TaxNature of land sold - CIT(A) upholding the finding of A.O. that the agricultural land sold by the assessee is a capital asset within the meaning of Section 2(14)(iii) - claim of appellant that the land sold was ancestral - During the course of hearing assessee has filed additional evidence with regard to distance to distance of land sold from the municipal area and the affidavit of the assessee affirming the fact that the agricultural land is situated beyond 8 KM of local limit of Jaipur municipality on Sikar Road - HELD THAT:- Considering the certificate of Sub-Tehsildar mentioning the fact that village Burthal, khata Nos. 824, 825, 831, 832, 833, 834, 824/1263, 834/1266 and 853, in the year 1994, are situated at 9 KM of gram Nindar as well as affidavit filed by the assessee mentioning that fact that the road distance of the village Bhurthal i.e. area in which land is situated in nearly 10.9 KMs from the local limit of Jaipur municipality on Sikar Road i.e. Nindar Mod as was existing on 06/01/1994 i.e. date of publication of notification No. 9447 in the official gazette. We admit the documents placed on record by the assessee as additional evidences. Once, we have admitted the additional evidence, therefore, the matter is remanded back to the A.O. for the deciding the issue afresh after verifying the documents so placed before us as additional evidences. Appeal of the assessee is allowed for statistical purposes.
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