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2023 (7) TMI 747 - AT - Income TaxNature of land sold - Assessability of long term capital gains on sale of Agricultural Land - determination of municipal limit - Commissioner justification in relying on the data obtained from Google - whether the land sold by the assessee is within municipal limits of Vizianagaram or not - HELD THAT:- Since there is ambiguity in the certificates issued by both the revenue as well as the municipal authorities, we remit the matter back to the file of the AO to re-ascertain whether the land is within 8 kilometers of the municipal limits or not and pass appropriate orders accordingly. Appeal of the assessee is allowed for statistical purpose.
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