https://www.taxtmi.com/caselaws?id=768924 ITAT Indore set aside Pr. CIT's revision order u/s 263 regarding capital gains on agricultural land sale. The assessee claimed land was outside 2 km municipal limit exemption. AO accepted claim based on Municipal Corporation certificate. Pr. CIT relied on 2024 Google map showing 1 km distance, but ITAT held this inadequate as municipal limits were extended in 2016 after relevant assessment year 2013. Since AO conducted proper inquiry with documentary evidence, Pr. CIT should have given conclusive finding rather than remanding for re-examination, making revision order unsustainable. en-us Fri, 30 Aug 2024 00:00:00 +0530 Wed, 16 Apr 2025 08:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768924 ITAT Indore set aside Pr. CIT's revision order u/s 263 regarding capital gains on agricultural land sale. The assessee claimed land was outside 2 km municipal limit exemption. AO accepted claim based on Municipal Corporation certificate. Pr. CIT relied on 2024 Google map showing 1 km distance, but ITAT held this inadequate as municipal limits were extended in 2016 after relevant assessment year 2013. Since AO conducted proper inquiry with documentary evidence, Pr. CIT should have given conclusive finding rather than remanding for re-examination, making revision order unsustainable. Case-Laws Income Tax Fri, 30 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768924