TMI Blog2018 (9) TMI 1535X X X X Extracts X X X X X X X X Extracts X X X X ..... hese documents are properly examined, then the factual position will be clear whether the impugned land was agricultural land or not. Moreover, we find that there is a certificate which certifies that the distance from the end of the municipal limit to the impugned land is around 8.85 km – 9.5 km. We are of the opinion that this needs further verification by the AO. In the interest of justice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the order of the Commissioner of Income Tax [Appeals] - Dehradun dated 06.01.2015 pertaining to A.Y 2011-12. 2. The solitary grievance of the Revenue is that the CIT(A) erred in treating the land in question as agricultural land without appreciating the fact that the AO has established that the land was situated within 8 km of Municipal limit as per letter of Municipal Corporation, Dehradun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation from Municipal Corporation, Dehradun, the AO came to the conclusion that profit on sale of agricultural land has to be treated as business income. The assessee strongly objected to this proposition of the AO claiming that the impugned land was agricultural land and was shown as such in the account of the assessee. It was further explained that the agricultural activities were carried out on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid. 6. After considering the facts and submissions, the CIT(A) was of the opinion that even if the land is located within 8 kms of Dehradun Municipal limits, this would not change the basic character of the land. Since the land continued to remain agricultural land on which the land revenue was paid on the date of transfer, the CIT(A) was convinced as the same cannot be regarded as capital a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are of the opinion that this needs further verification by the AO. In the interest of justice and fair play, we set aside the matter to the file of the AO. The AO is directed to examine the documents furnished by the assessee. The AO is further directed to verify the distance of the impugned land from the end of the municipal limits as on the date of notification i.e. 6.1.1994. The AO must give re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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