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TMI Blog2015 (7) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... crow's flight. See case of Satinder Pal Singh [2010 (1) TMI 752 - Punjab and Haryana High Court ]. - Decided against revenue. - IT Appeal No. 132 of 2012 - - - Dated:- 8-8-2013 - P.K. Jaiswal AND Mrs. S.R. Waghmare, JJ. For The Appellant :-R.L. Jain and Ku. Veena Mandlik. ORDER 1. Heard on the question of admission. 2. Brief facts of the case are that the assessee/respondent h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed the same by assessment order dt. 21st Dec, 2009. 3. The appeal preferred by the respondent, assessee has been dismissed by the appellate authority on 31st March, 2010. He challenged the said order by filing appeal before the Tribunal, Indore Bench, Indore. A contention was raised before the Tribunal that the impugned lands sold by the assessee are beyond the prescribed limit of 8 kms. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al limit and then decide the issue in accordance with law. Para 5 of order dt. 12th July, 2012, passed by the learned Tribunal is relevant which reads as under : 5. In view of the above decision, we are in agreement with the argument of the learned counsel for the assessee that distance by road is to be taken and not the ariel distance. However, in view of the conflicting versions and the lett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and not as per horizontal plane for the purpose of s. 2(14)(iii)(b) of the IT Act. 8. We have heard the learned senior counsel for the appellant and perused the impugned order. 9. The impugned order is passed on the basis of decision of the Punjab Haryana High Court in the case of Satinder Pal Singh (supra). 10. Learned senior counsel for the appellant has not placed any decision or o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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