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2022 (7) TMI 18 - AT - Income TaxPower to CIT(A) to set aside the order and remand back to AO - Capital gain - capital asset u/s 2(14) - Limits of urbanization - distance of the land to be measured from the municipal limit - Power of CIT(A) as directed the A.O. to determine the situation of the impugned land from the municipal limits of Ahmedabad as on 06.01.1994 and to delete the addition if the land was found to be beyond the 8KM. - HELD THAT:- First plea of the Revenue that the ld. CIT(A) had no power to set aside the issue, we may point out that in the impugned case, the ld. CIT(A) had not set aside any issue for reconsideration but on the contrary had given his findings on the issue and proceeded thereafter to direct the A.O. to act upon these findings. He has given his finding that distance of the land for determining whether it is urban or rural land is to be measured from the municipal limits of Ahmedabad as on 06.01.1994, that is the date when the CBDT notification regarding urbanization was notified in the official Gazette. He has only directed the AO to determine the actual distance based on these findings and then accordingly deal with the adjustment to be made. There is clearly a difference between setting aside an issue to the A.O., which power the Ld. CIT(A) does not have as per Section 251 of the Act, and giving directions to the AO. An issue set aside to the AO is left for adjudication to him, while in a case giving directions, the issue is restored to the AO only for acting on the adjudication done by the CIT(A). - Decided ageist revenue. Distance is to be measured from the municipal limit as on 06.01.1994 - D.R. has been unable to point out any contrary decision either of the Hon'ble High Court and Supreme Court in this regard. We therefore find no infirmity in the order of the ld. CIT(A) who has followed the decision of the ITAT while holding that the distance of the land sold by the assessee is to be measured from the municipal limit of Ahmedabad as on 06.01.1994, that is the date of CBDT Notification specifying limits of urbanization, following the decision of the ITAT in several cases. - Decided against revenue.
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