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TMI Blog2022 (12) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... e is no tax effect. AO had made an enquiry from the land acquisition officer who had settled the relevant information based on which a view was taken by the ld. AO to complete the assessment. It is not a case where the land acquisition officer was conducting any investigation or enquiry as law enforcement agency within the meaning of exception noted in para 10e of the CBDT s Circular (supra). Also it is a case where information was sought from land acquisition officer by ld. AO to supply the information which was used for purpose of making the assessment in question. In fact the grounds taken by the revenue is not in conformity with the stated exceptions in CBDT Circular. Therefore, in our considered view the present appeal filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /department and as such the case is covered under exceptions clause specified in Board's letter bearing F. No.279/Misc. 142/2007-ITJ (Pt) dated 20.08.2018. (iii) On the facts and in the circumstances of the case, the Ld. CIT(A) erred in law by deleting the addition of Rs 14,05,000/- made u/s 56(2)(vii) of the Act ignoring the fact that there is an apparent difference of Rs. 19,95,000/- between the consideration value and stamp duty value as reflected in the sale deed. The difference considered by the Ld. cIT(A) taking into account brokerage, stamp duty etc. with Govt. value of land is based on erroneous proposition of law. iv. Any other grounds that may be urged at the time of hearing. 2. At the outset, ld. DR pointed ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion received from District Land Acquisition Officer who is a law enforcement agency/department. Therefore, present appeal is not covered under Circular No. 17/2019 dated 08.08.2019 issued by the CBDT. 3. Before adverting on this issue, we take note of the facts of the case and from the perusal of the assessment order, we notice that the ld. AO made an addition on account of Long Term Capital Gain arising on receipt of compensation for acquisition of agricultural land of the assessee. In the impugned assessment order, the ld. AO observed that an enquiry letter was sent to the Land Acquisition Officer. In reply, it was reported that the nature of land is residential. Based on such land acquisition officer report, the ld. AO treated the na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of an Act or Rule is under challenge, or (b) Where Board s order, notification, instruction or circular has been held to be illegal or ultra vires, or (c) where revenue audit objection in the case has been accepted by the department, or (d) where addition relates to undisclosed foreign income/undisclosed foreign assets (including financial assets)/undisclosed foreign bank account, (e) where addition is based on information received from external sources in the nature of law enforcement agencies such as CBI/ED/DRI/SFIO/Directorate General of GST Intelligence (DGGI). 7. From the perusal of the impugned assessment order, it is evident that the ld. AO had made an enquiry from the land acquisition officer who ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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