TMI Blog2021 (3) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... 832, 833, 834, 824/1263, 834/1266 and 853, in the year 1994, are situated at 9 KM of gram Nindar as well as affidavit filed by the assessee mentioning that fact that the road distance of the village Bhurthal i.e. area in which land is situated in nearly 10.9 KMs from the local limit of Jaipur municipality on Sikar Road i.e. Nindar Mod as was existing on 06/01/1994 i.e. date of publication of notification No. 9447 in the official gazette. We admit the documents placed on record by the assessee as additional evidences. Once, we have admitted the additional evidence, therefore, the matter is remanded back to the A.O. for the deciding the issue afresh after verifying the documents so placed before us as additional evidences. Appeal of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tain documents with regard to purchase of land was seized and impounded.. After verification of the documents, it was found by the team that the land of the assessee was sold on 13/08/2008 which was registered by Sub-Registrar, Sanganer-II, Jaipur on 13/08/2008 at ₹ 73,40,000/-. Notices were issued to the assessee which were duly served upon him. The A.O. completed the assessment determining the total income of assessee at ₹ 1,64,75,408/- by making additions/disallowances. 4. Being aggrieved by the order of the A.O., the assessee carried the matter before the Ld. CIT(A), who after considering the details of the case, given part relief to the assessee. Against the order of the Ld. CIT(A), the assessee has preferred the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e genuine goes to root of the matter, namely:- 1. Certificate from Sub-Tehsildar, Rampura Dabri dated 05.11.2018 confirming the distance of agriculture land to be 9 km's from the local limit of Jaipur Municipality on Sikar road i.e. Nindar Mod. 2 Affidavit from the assessee appellant that the area in which impugned agriculture land is situated is beyond 8 km's of local limit of Jaipur Municipality on Sikar Road i.e. Nindar Mod. The omission to furnish the evidence at S. No. 1 before lower authorities was beyond the control of the appellant, inasmuch, the certificate was awaited from Sub-Tehsildar at the time of appeal hearing before Worthy CIT(A), Jodhpur. It is therefore, humbly prayed, that the additional doc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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