TMI Blog2016 (9) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... GHMC limits. So the Assessing Officer is directed to examine all aspects afresh, after giving due opportunity to the assessee.. In case the lands in question are not ‘Urban Lands’ for the purpose of Wealth Tax, Assessing Officer is free to drop the proceedings by passing a well reasoned order. With these observations/directions, the orders of Assessing Officer and CIT(A) are set aside and the assessment of wealth is restored to Assessing Officer for fresh consideration. - WTA. No. 27/H/2016 to 67/H/2016 - - - Dated:- 24-8-2016 - Shri D. Manmohan, Vice President And Shri B. Ramakotaiah, Accountant Member For Assessee : Mr. K.C. Devdas For Revenue : Mr. K.J. Rao and Smt. U. Minichandran ORDER Per Bench This group of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ands in question are agricultural lands (b) they were situated beyond limits of 8 KM of notified municipal limits of Hyderabad. The objections of the assessee on reopening the assessment proceedings were rejected by an order dt. 28.11.2014. The Assessing Officer in the assessment proceedings relied on notification issued for GHMC on 16.04.2007 in which Qutubullapur Municipality, which was then separate municipality but not notified in the Central Government notification for wealth tax purposes, was clubbed into Hyderabad Municipal Corporation. Assessee objected in detail to submit that the contention of Assessing Officer that lands situated at Bachupalli (v) is within 8 KM of Greater Hyderabad Municipal Corporation formed in April, 2007 was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07 have issued orders to include the areas covered by the erstwhile 12 surrounding Municipalities Viz., 1. L.B. Nagar, 2. Gaddiannaram, 3. Uppal, 4. Malkajgiri, 5. Kapra, 6. Alwal, 7. Quthbullapur, 8. Kukatpually. 9. Serilingampalli. 10. Rajendranagar, 11. Ramachandrapuram and 12. Patancheruvu within the limits of Hyderabad Municipal Corporation and establish Greater Hyderabad Municipal Corporation. Besides, Govt. of A.P. have also issued order vide G.O.Ms. No. 249 to 260 dt. 16-04-2007 abolishing the above said 12 Municipalities in the limits of Hyderabad Municipal Corporation duly altering/establishing G.H.M.C. Therefore, for the purpose of Wealth Tax, all lands situated in any area within 8 kilo meters from the said expanded/altere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R sees conflict being set up between a central enactment and a state enactment. It was vehemently argued that nothing in a 'State' enactment can trigger liability under a 'Central' tax. 07.4. An identical matter was decided in the case of M/s. Mandakini Agro Tech Pvt. Ltd. for AY 2008-09 in an order of even date where identical grounds were adjudicated to uphold the assessability of the land under Wealth Tax. Gist of the decision is as follows : It is clear from G.O.Ms.No. 261 dated 16.4.2007 issued by Government of Andhra Pradesh that the existing Municipal Corporation of Hyderabad (MCH) stood enlarged and not abolished, by inclusion of 12 outlying Municipalities. Greater Hyderabad Municipal Corporati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e claimed expenditure of ₹ 1,48,850/-. The Assessing Officer notes that other than copy of pahani no such evidentiary support was produced for agricultural operations. There is no change in this position even at the appellate stage. The assessee is a company and not an ill-equipped individual agriculturist. Under the circumstances, the findings in the assessment order stand. 09.0 In the above light of the matter, the assessment of assessee company's lands at Bachupally as 'urban land' within the meaning of section 2(ea)(v) of the Wealth Tax Act, 1957 is, therefore, upheld by dismissing Ground No.3(a) and 3(b). 5. It was the contention of the Learned Counsel that (a) Lands of assessee are agricultural lands ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel however fairly submitted that Assessing Officer was not appraised about the fact that Bachupally village is not within Qutubullapur Municipality but with Qutubullapur Mandal. He had no objection to set aside the matter to the Assessing Officer. 6. Ld. D.R. while relying on the orders of Assessing Officer and CIT(A) however, has no objection to set aside the matter, as subsequent developments are not within the knowledge of Assessing Officer. 7. We have considered the rival contentions. The issue whether the said lands fall within the definition of Urban land , so as to bring it to wealth tax require re-examination by the Assessing Officer in the light of the fact that Bachupally village is not in the Qutubullapur Municipality a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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