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    <title>2019 (11) TMI 855 - ITAT JAIPUR</title>
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    <description>The Tribunal upheld the assessment, rejecting the appeal challenging the validity of reopening the assessment under section 147 of the Income Tax Act, 1961. Additionally, the Tribunal upheld the addition of long term capital gain on the sale of agricultural land, dismissing the Assessee&#039;s contentions regarding the distance measurement. The Tribunal also dismissed the appeal challenging the assessment based on the consideration of reports for assessing the location of the agricultural land.</description>
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      <description>The Tribunal upheld the assessment, rejecting the appeal challenging the validity of reopening the assessment under section 147 of the Income Tax Act, 1961. Additionally, the Tribunal upheld the addition of long term capital gain on the sale of agricultural land, dismissing the Assessee&#039;s contentions regarding the distance measurement. The Tribunal also dismissed the appeal challenging the assessment based on the consideration of reports for assessing the location of the agricultural land.</description>
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