within 8 Km from municipal limit
which is evident from the google map also. Therefore, the
appellant's contention that the land is beyond ... situated within 8 kms. from municipal
limit which is evident from Google map also. This finding of the
ld.CIT(A) is factually incorrect. Firstly
from the outer limit of Quthbullapur
Municipality. Further, from the Google Maps it was clear that the land
transferred by the assessee falls within ... GHMC limit. The Ld AR further argued by stating that the Google
Maps does not take into consideration of the outer limit of the GHMC
Smt. Birma Devi, Jaipur vs Income Tax Officer, Ward-6-2, Jaipur on 12 April
assessee and the
adjoining lands of the other family members.
7. Google maps showing the distance of 5.13 KM
from the municipal limit of Fatehabad ... Income-tax Act, area
map and Google maps etc. and since these
documents would go to the root of the matter and
necessary to determine
Income-tax Act, area map and Google maps etc. and
since these documents would go to the root of the matter and necessary to
determine
2018
are in the nature of land documents, Khasra entries and even Google
Map to show the distance of the land from Municipal limits along
CBDT Notification dated 06.01.1994.
The appellant has submitted the google map which is about the distance of the impugned land
from Ahmedabad and not from
They have further relied upon "Google" assistant in coming to the conclusion that the
assessee's lands are within
applied by the AO. Ld. CIT (Appeals) has
erred by relying on Google Maps ( Not being any
authority to certify by Central Government
Assessing Officer also carried out search in Google about the
distance by road between the village Bamnoli, which was an
urbanized village and village Chhawla
