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TMI Blog2021 (4) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... NT M.DURAISWAMY, J. Challenging the order passed in I.T.A.No.633/Mds/2012 in respect of the assessment year 2007-08 on the file of the Income Tax Appellate Tribunal, Chennai, "A" Bench, the Revenue has filed the above appeal. 2.The above appeal was admitted on the following substantial questions of law: "1) Whether on the facts and in the circumstances of the case, the Tribunal was right in h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the Tribunal was right in following the judgment in the assessee's husband case P.Ashok Kumar which has not reached finality?" 3.Mrs.S.Premalatha, learned standing counsel appearing for the appellant - Revenue submitted that the issue involved in the present appeal is pertaining to the classification of the land. 4.According to the assessee, the land in question is an agricultural land, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.01.2019, held as follows: "... 5. The Assessing Officer conducted inspection of the property in the presence of revenue officials and submitted a remand report, in which, it has been categorically stated that the land is situated at a distance of more than 8 kms away from the outer limits of St.Thomas Mount Cantonment Board. Thus, the remand report was taken into consideration by the CIT (A) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no substantial questions of law have arisen for consideration in this appeal. Accordingly, the appeal stands dismissed. No costs." 7.It is not in dispute that the land belonging to the respondent - assessee and her husband, which is the subject matter in T.CA.No.268 of 2011, are adjoining lands and therefore, when the Hon'ble Division Bench finds that the respondent's husband's land ..... X X X X Extracts X X X X X X X X Extracts X X X X
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