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TMI Blog2019 (1) TMI 1845X X X X Extracts X X X X X X X X Extracts X X X X ..... behest specifically quoting any road or surface connectivity of the assessee s lands to be within 8Kms. distance from any municipality including GMCH . Lower authorities have strongly relied upon the some aviation sector SEZ which cannot be taken as the relevant factor is 8 Kms distance not fulfilled u/s 2(14)(III)(B) of the Act. They have further relied upon Google assistant in coming to the conclusion that the assessee s lands are within 6 Kms. of the GHMC limits. Such a method has nowhere been prescribed in the Act. The legislature; in Finance Act, 2013 w.e.f. 01/04/2013, has made it clear whilst substituting the earlier provision with the distance of the land in question has to be measured as per aerial distance. This is not the Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer s action holding the assessee s land to be a capital asset giving rise to the impugned LTCG on transfer reads as under:- 3. We have heard rival contentions. Relevant case records comprising of the erstwhile Andhra Pradesh state government notification dt. 16/04/2017 merging 8 gram panchayats in the Greater Hyderabad Municipal Corporation (GHMC), copy of the city planner s letter dt. 22/03/2012 clarifying Mamidipally gram panchayat as not merged in the said gram panchayat as on 01/04/2008, Hyderabad Metropolitan Development Authority Director Planning-II letter dt. 19/03/2015 addressed to the DCIT, Circle-8(1) u/s 133(6) of the Act that the said panchayat consisted of three different villages, government of Andhra Pradesh revenue depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tivity including aviation sector. We find no merit in the latters stand based on the lower authority s respective findings. We make it clear first of all that there is no rebuttal coming from the department that the land in question has ever been converted from agricultural to non-agricultural use at any point of time before the sale in question. The state government s revenue records strongly support the assessee s case rather that its lands are very much agricultural in nature. The Assessing Officer tried to apply performance test that for determination of land in issue what is required to be shown is connection with the agricultural purpose is the use and not the mere possibility of the land user by some possible future owner for agricul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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