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TMI Blog2019 (2) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... that the land sold by the assessee was sold as an agricultural land. More importantly, the CIT (A) called for a remand report from the AO as to the distance between the property in question and the outer limit of the notified municipality. AO conducted inspection of the property in the presence of revenue officials and submitted a remand report, in which, it has been categorically stated that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 - - - Dated:- 2-1-2019 - Mr. Justice T.S. Sivagnanam And Mr. Justice N. Sathish Kumar For the Appellant : Mrs.V.Pushpa For the Respondent : Mrs.Sree Lakshmivalli JUDGMENT T.S.SIVAGNANAM, J. This appeal by the Revenue is filed under Section 260A of the Income Tax Act, 1961 (for short the Act ) against the order dated 20.01.2011 passed by the Income Tax Appellate Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Lakshmivalli, learned counsel for the respondent. 4. The short issue which falls for consideration is whether the land which was sold by the assessee was an agricultural land or not. We need not labour much to answer the question since the first Appellate authority viz., the Commissioner of Income Tax (Appeals) (CIT (A)) as well as the Tribunal have made a thorough factual exercise and found t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry in the said certificate is by stating that the lands are classified as agricultural lands. Though the certificate may state that there is no cultivation carried on the lands as per the land records, there is nothing on record to show that the land in question was put to use for any non-agricultural purposes. Apart from that the assessee has also paid taxes which has been recorded by the CIT(A). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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