https://www.taxtmi.com/caselaws?id=460887 The ITAT Surat remitted the matter back to the assessing officer for re-examination of the distance calculation for agricultural land classification. The revenue objected that documents were never properly examined by the AO. The CIT(A) had confirmed the AO's action based on CBDT Circular No. 3/2014 regarding aerial distance measurement. The ITAT directed the AO to examine whether the land was more than 8 km from municipal limits and allow relief if applicable, while ensuring fair opportunity to the assessee. The appeal was treated as allowed for statistical purposes. en-us Wed, 27 Mar 2024 00:00:00 +0530 Thu, 27 Feb 2025 13:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460887 The ITAT Surat remitted the matter back to the assessing officer for re-examination of the distance calculation for agricultural land classification. The revenue objected that documents were never properly examined by the AO. The CIT(A) had confirmed the AO's action based on CBDT Circular No. 3/2014 regarding aerial distance measurement. The ITAT directed the AO to examine whether the land was more than 8 km from municipal limits and allow relief if applicable, while ensuring fair opportunity to the assessee. The appeal was treated as allowed for statistical purposes. Case-Laws Income Tax Wed, 27 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460887