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1 - 8 of 8 (0.27 seconds)Section 108 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax Ii vs Sh. Satinder Pal Singh on 7 January, 2010
11. The first issue as to whether any agricultural activity is being carried out or
not has been elaborately considered by the CIT(A) and he has given finding that
the entries in 7/12 extract evidenced the cultivation of land and the same remained
uncontroverted. The Revenue before us has also failed to controvert the finding of
CIT(A) in this regard and hence, we find no merit in the ground of appeal No.1
raised by the Revenue. Vis-à-vis, the distance to be taken note of, the Hon'ble
Punjab & Haryana High Court in CIT Vs. Satinder Pal Singh (supra) had held that
for measurement of distance for the purpose of deciding the character of land,
whether agricultural or not is to be done in terms of the approach road and not by
a straight line distance or horizontal plain or as per crow's flight. The Talat hi in the
certificate has certified that the distance from municipal limits was about 13
8 ITA No s.108 to 111 /PUN/2013
Yogesh S. Shah & Ors
kilometers i.e. beyond eight kilometers, copy of which is placed at page 8 of the
Paper Book. Accordingly, we uphold the order of CIT(A) in holding that the gain
arising from sale of agricultural land is not to be taxed in the hands of assessee.
Upholding the same, we dismiss both the grounds of appeal raised by the
Revenue.
Section 2 in The Advocates Act, 1961 [Entire Act]
Section 11 in The General Clauses Act, 1897 [Entire Act]
Commissioner Of Income-Tax vs Nawab Sir Mir Osman Ali Bahadur, H.E.H. ... on 30 January, 1973
2. Whether on the facts and circumstances of the case and in law, the CIT(A)
was justified in measuring the distance in terms of approach road by
ignoring the provisions contained in Sec. 11 of the General Clauses Act
which clearly specifies that unless a different intention appears, distance
has to be measured in a straight line on a horizontal plane. The said
provisions are mandatorily applicable to the Income Tax Act being a
Central Act and further supported by the decisions of the Hon'ble
4 ITA No s.108 to 111 /PUN/2013
Yogesh S. Shah & Ors
Supreme Court in the cases of Chief Inspector of Mines vs. Lala Karam
Chand Thapar AIR 1961 SC 838 and CIT vs. H.E.H. Mir Osman Ali
Bahadur (1966) 59 ITR 666.
The Income Tax Act, 1961
The Chief Inspector Of Mines And Another vs Lala Karam Chand Thapar Etc on 10 February, 1961
2. Whether on the facts and circumstances of the case and in law, the CIT(A)
was justified in measuring the distance in terms of approach road by
ignoring the provisions contained in Sec. 11 of the General Clauses Act
which clearly specifies that unless a different intention appears, distance
has to be measured in a straight line on a horizontal plane. The said
provisions are mandatorily applicable to the Income Tax Act being a
Central Act and further supported by the decisions of the Hon'ble
4 ITA No s.108 to 111 /PUN/2013
Yogesh S. Shah & Ors
Supreme Court in the cases of Chief Inspector of Mines vs. Lala Karam
Chand Thapar AIR 1961 SC 838 and CIT vs. H.E.H. Mir Osman Ali
Bahadur (1966) 59 ITR 666.
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