Tag: municipal limits

Patwari certificate should be on government letter head bearing government seal, signature and designation of designated local revenue authority – ITAT  In a recent judgment, ITAT Indore has held that Patwari certificate for municipal limit of land should be on government letter head instead of plain paper leaving …

Addition of income or levy of taxes or denial of exemption would be a burden of the Revenue Authority – ITAT In a recent judgment, ITAT Jodhpur while holding that the land was not situated within municipal limits, observed that under the present statutory scheme, it is the …

Revision u/s 263 was correct as AO did not conduct any enquiry to verify if land sold was beyond prescribed Municipal Limits – High Court. In a recent judgment, Hon’ble Delhi High Court held that the assessment order passed by the Assessing Officer (AO) was erroneous in so …

Area of agricultural land would still as agricultural land despite expansion of the municipal limit – ITAT In a recent judgment, the ITAT Delhi has held that due to the expansion of the municipal limit the area of agricultural land would still as agricultural land not filing definition …

The AO not authorized to stretch the published census population to an imaginary figure – ITAT In a recent judgment, the Hon’ble ITAT has deleted addition made by AO treating the agricultural land as Capital Asset held that AO is not authorized to stretch published census population to …

Sale of land situated within 8 KM of local municipality limit. Difference in certificate issued by Tahsiladar and internet details remitted back to AO. ABCAUS Case Law Citation: ABCAUS 3022 (2019) (06) ITAT This appeal of the assessee was directed against the order of the Commissioner of Income …

Land within municipal limits can not be treated agricultural based on revenue record. Revision u/s 263 upheld for assessment based on wrong DVO report – Allahabad High Court ABCAUS Case Law Citation: ABCAUS 1195 (2017) (04) HC Assessment Year : 2004-05 Date/Month of Pronouncement: March, 2017 Brief Facts …