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TMI Blog2024 (5) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... e on the basis of the boundary that the distance shall be taken into account. Where, though unlikely, the subject land is not contiguous, but segregated, each part would have to be reckoned separately, so that it may well be that a part of it is found agricultural, and a part not. AO shall, after hearing the assessee in the matter, forward the coordinates of the said land, identified by survey numbers, as well as of the local limits of the Municipality as on 16.02.2015, to KSREC, which shall report thereto, based on which he shall decide the matter. The burden to provide the primary information is on the assessee, which though the AO has the right to verify, and be satisfied with. Where not, he shall, state his reasons for the same, i.e., for not agreeing with that advanced by the assessee, forward both the set of coordinates, along with reasons, to KSREC, seeking it s opinion in the matter, and shall decide on the basis of it s report, unless of course the AO effectively rebuts it with an expert opinion, duly confronting the assessee therewith. As afore-noted, the matter warrants and, in fact, admits of a precise measurement, and the scope for an opinion in the matter is extremely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ten thousand; or (b) in any area within the distance, measured aerially, (I) not being more than two kilometres, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than ten thousand but not exceeding one lakh; or (II) not being more than six kilometres, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than one lakh but not exceeding ten lakh; or (III) not being more than eight kilometres, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than ten lakh. Explanation. For the purposes of this sub-clause, population means the population according to the last preceding census of which the relevant figures have been published before the first day of the previous year; In appeal, the assessee filed evidence from Kerala State Remote Sensing Environment Centre (KSREC), an accredited agency, showing the distance under reference at less than 2 kms., admitting which, his appeal was allowed, so that, aggrieved, the Revenue is in appeal before us. 3. Before us, the Revenue s stand, apa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atellite mapping from a common platform Google Maps , i.e., using the same satellite technology. Toward this the ld. CIT-DR would draw our attention to the screen-shot exhibiting the distance of Noah Sky Suites , a building located at a distance of 154 mtrs. from the aassesee s land, from the local limits of the Municipality, at 1.37 km. (DPB pgs. 28, 35, 38). The distance between two points, he explained, can be worked out only where it is a built-up property, and which explains the reference to the said building. The assessee s stand is that KSREC being an authentic source, it s finding/s ought to be, regarding it as an expert opinion, preferred over that by the AO, and which is in principle unexceptional. The moot question, however, is if the aerial distance between two physical points on the surface of earth is a matter of opinion or of fact. This distance could only be a single result, so that only one of the two (or more) measurements is correct. That is, the difference between the two measurements, i.e., by the assessee and the Revenue, in the instant case, besides calling for one to be circumspect in the matter, has to be necessarily explained and reconciled. Not bearing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med, stands complicated. Distance measured w.r.t. the longitude and latitude coordinates of the subject land, as well as the extant local limits of the Angamally Municipality, would only be regarded as valid. And which we think should, given the technology available, a simple matter of feeding both the set of coordinates in the relevant software, admitting of no more than a single reading. Yes, even as observed by the Bench during hearing, two issues need to be addressed here, on both of which orders of the Revenue authorities are silent. One; as the distance would vary with reference to different points on the boundary of the land, as well as the local limits of the Municipality, the question would be as to which distance is to be therefore adopted. Each of the distances is valid, even as for the purpose of s. 2(14)(iii), it is the shortest that shall have to be taken into account. Two, the land area may itself be spread over distance, leading to the question as to which part of the land is to be reckoned for computing the distance. If the land is contiguous, as appears to be the case, and the share of the assessee and his daughter therein are not demarcated, it shall, as observed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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