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TMI Blog2019 (11) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... n 147 of the Income Tax Act, 1961. The action of the ld. CIT (A) is illegal, unjustified, arbitrary and against the facts of the case. Relief may please be granted by quashing the assessment proceedings being illegal and without any basis. (b) In the facts and circumstances of the case and in law, ld. CIT (A) has erred in confirming the action of ld. AO in issuing notice u/s 148 of Income Tax Act, 1961, without obtaining proper sanction u/s 151 of the Income Tax Act, 1961. The action of the ld. CIT (A) is illegal, unjustified, arbitrary and against the facts of the case. Relief may please be granted by quashing the reassessment proceedings being illegal and without jurisdiction. 2(a) In the facts and circumstances of the case and in l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 25.03.2014 for assessing the location of land. 4. The assessee craves his right to add, amend or alter any of the grounds on or before the hearing." 2. At the time of hearing, the ld. A/R of the assessee has submitted that the assessee does not press ground no. 1(b) of the appeal and the same may be dismissed as not pressed. The ld. D/R has raised no objection if the ground no. 1(b) of the assessee's appeal is dismissed as not pressed. Accordingly, ground no. 1(b) of the assessee's appeal is dismissed being not pressed. Ground No. 1(a) is regarding validity of reopening of the assessment. 3. The ld. A/R of the assessee submitted that the AO has reopened the assessment by recording the reasons that the agricultural land sold by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. The reopening was pre-mature as the AO has not confronted with so called physical verification report with the assessee to arrive at the final opinion and belief of escapement of income. 4. On the other hand, the ld. D/R has submitted that the AO has recorded the reasons which revealed the fact of sale of land by the assessee along with other persons. This fact is not in dispute. Further, the AO has conducted enquiry and also issued notice under section 133(6) of the Act to the assessee. Thus the reasons were recorded after due verification of the fact regarding the actual distance of the land from the Municipal limits. He has relied upon the orders of the authorities below. 5. I have considered the rival submissions as well as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he did not pay any tax. Therefore, in view of the above facts, I have reason to believe that income of Rs. 70,00,000/- has escaped assessment and it is a fit case to issue notice u/s 148 of the I.T. Act, 1961." Thus the AO has duly recorded the facts regarding sale of land by the assessee along with two other persons out of which the assessee's share in the sale consideration is Rs. 70,00,000/-. This fact is not in dispute. Further, the assessee has not declared any income on account of sale of property in the return of income. The AO has also conducted an enquiry by issuing notice under section 133(6) to the assessee as well as physical verification of the land in question. Thus, prima facie the reasons recorded by the AO led to the form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar 2012. Right in front of my land there was a stone quarry where mining use to happen they would cross through my land and then a government land to reach Saiwad road/Natata. Then on my left and right were niji Khatedari land. So one could access my land only from Kukas area and not Natata. I sold this land to Manglam Developers in 2012 who then in 2014 developed an entire Township/Plotting Scheme and did all the land development. To make this scheme saleable they made some road network. Some passes through this land. Further they with the help of panchayat Natata developed one more access road though the government land and got the access via Saiwad road. Which today is the access to my land and it didn't existed in 2012. Thus the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom all the concern departments you can give a conclusive and accurate report. Most important point which I have been raising every time is that everything has to be seen in reference to 2012 and the situation and road network existed then." Thus the ld. A/R has submitted that once there was no direct access to the land, then the distance of the land has to be measured only from the road which connects the land. He has contended that the land is situated beyond 8 kms from the municipal limits. 7. On the other hand, the ld. D/R has relied upon the orders of the authorities below. 8. I have considered the rival submissions as well as the relevant material on record. Undisputedly the land was sold by the assessee to M/s. Manglam Devel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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