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TMI Blog2012 (10) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals of the assessees are partly allowed for statistical purposes. - ITA No.487 & 583/Mds/2012 - - - Dated:- 12-7-2012 - SHRI ABRAHAM P.GEORGE AND SHRI VIKAS AWASTHY, JJ. Appellant by : Mr. S.Sridhar, Advocate Respondent by : Mr. Vikramaditya, JCIT ORDER PER VIKAS AWASTHY, JUDICIAL MEMBER: The present set of appeals i.e. ITA No.487/Mds/2012 ITA No.583/Mds/2012 are directed against the order of the CIT(A), Chennai dated 23.01.2012. Since both the appeals have common issue, they are taken up together and decided by this common order. 2. The brief facts of the case are that the assessee filed return of income relevant to the assessment year 2008-09 on 24.12.2008 declaring income of Rs.3,02,440/- alon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d against the assessment order dated 30.12.2010, the assessee preferred an appeal before the CIT(A). The CIT(A) dismissed the contentions of the assessee and upheld the findings of the Assessing Officer on the issue. 3. The counsel appearing on behalf of the assessee submitted that the CIT(A) as well as the Assessing Officer have erred in measuring distance of 8 kms. by a straight line on horizontal plane, whereas the distance should have been measured in terms of the approach road. The counsel appearing on behalf of the assessee, in order to support his contention, relied on the Notification dated 6.1.1994, further amended by Notification dated 28.12.1999. In order to fortify his submissions, the counsel for the assessee relied on the ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )(b) of the Act which may be incorporated in the notification could not be more than 8 Kms. from the local limits of municipal committee or cantonment board etc. The notification has to take into account the extent of, and scope for urbanization of that area and other relevant considerations. The reckoning of urbanization as a factor for prescribing the distance is of significant which would yield to the principle of measuring distance in terms of approach road rather than by straight line on horizontal plane. If principle of measurement of distance is considered straight line distance on horizontal plane or as per crow s flight then it would have no relationship with the statutory requirement of keeping in view the extent of urbanization. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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