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Documents citing Ito, Jaipur vs Kheti Lal Sharma Huf, Jaipur on 2 January, 2017

Vidhya Poonia, Jaipur vs Ito, Jaipur on 21 May, 2018

6. We have considered the rival submissions as well as the relevant material on record. The assessee raised this objection even before the AO as well as ld. CIT (A). However, the AO has obtained a report of the Tehsildar concern and held that the property in question is situated within 8 KM from the Jaipur Municipal Limits and accordingly is liable to Long Term Capital Gain. The ld. A/R of the assessee has now disputed the correctness of the said Certificate issued by the Tehsildar on the ground that the distance of the property has to be considered as on the date of Notification dated 6th January, 1994. So far as the issue of considering the distance from Municipal Limits as on the date of Notification dated 6th January, 1994, we find that this issue was considered by this Tribunal and now upheld by the Hon'ble Jurisdictional High Court in case of Principal CIT vs. Shri Kheti Lal Sharma HUF (supra). However, the question remains that whether on the date of Notification the distance of the property in question was situated within the distance of 8 KM from 13 ITA No. 1064/JP/2016 Smt. Vidhya Poonia, Jaipur.
Income Tax Appellate Tribunal - Jaipur Cites 22 - Cited by 0 - Full Document

Mukesh Kumar Jajoriya, Jaipur, ... vs Ito Wd 2(3), Jpr, Jaipur, Rajasthan on 29 August, 2024

"Capital gains- Agricultural land-Scope and application of CBDT notification No. 9447 dated 6th Jan, 1994 under s. 2(14)(ii) (b) Tribunal was justified in law in holding that agriculture land sold by the assessee is not a capital asset under s 2(14)(iii) (b) as it was situated beyond 8Kms, from the municipal limits on the date of issue of Notification No. 9447 dated 6th Jan., 1994 despite the fact that the land was undisputedly situated within 8 kms from the municipal limit on the date of sale 7.7 The case laws filed by the appellant are considered and the undersigned is also conscious of the fact that the issue, that the distance of 8 kms from the municipality limits is to be reckoned with date of issue of Notification No. 9447 dated 6/01/1994 and not on the date of sale, is settled by the Hon'ble Jurisdictional High Court. However, in the case of ITO vs Kheti Lal Sharma in ITA No. 103/JP/2012. on which reliance is placed by the appellant to assert that the matter is a covered matter, there is an undisputed submission made by the assessee in case of Kheti Lal Sharma, that his land was situated beyond 16 km from the limits of Jaipur Municipality on Ajmer 11 ITA No. 51/JPR/2024 Sh. Mukesh Kumar Jajoriya vs.ITO Road. The relevant part of the decision is reproduced hereunder for ready reference":
Income Tax Appellate Tribunal - Jaipur Cites 23 - Cited by 0 - Full Document
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