2017 (2) TMI 452 - SCH - Income Tax

Reopening of assessment - exemption from the payment of capital gain - agricultural land - nature of land - Held that - SLP dismissed. In this case 2016 (9) TMI 1195 - GUJARAT HIGH COURT HC has held that, Strong case is built up against the petitioner of having produced a document which was not genuine.There is serious doubt about genuineness of the certificate dated 16.1.2013 of the Executive Engineer certifying that the land in question was situated beyond 8 kms from the outer limit of Vadodara Municipal Corporation, upon which the petitioner heavily relied - Decided against assessee

Summary

The Supreme Court dismissed the special leave petition in the case with citation 2017 (2) TMI 452 - SC. Judges were A. K. Sikri and R. K. Agrawal. Petitioner represented by Ms. Manisha T. Karia, Ms. Nidhi Nagpal, and Mr. Mudit Sood.