2010 (11) TMI 5

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..... aram Das,Adv. For Respondent(s) Mr. Ajay Vohra,Adv., Ms. Kavita Jha,Adv.   O R D E R   Leave granted. By consent, the matter is taken up for hearing. According to the Department, the matter is squarely covered by the judgment of this Court in the case of Commissioner of Income Tax, Faridabad vs. Ghanshyam (HUF), reported in 315 ITR 1. However, according to the assessee, certain .....

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..... ar, the question as to whether the subject lands were agricultural lands falling outside the municipal limits of Ambala was never agitated before any of the Authorities below. In the circumstances, we set aside the impugned order of the High Court and remit the case to the Tribunal. We express no opinion on the merits of the case. We also express no opinion on the nature of the land in question. H .....

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