https://www.taxtmi.com/caselaws?id=779494 ITAT JAIPUR - AT held the assessment proceedings invalid for lack of jurisdiction, finding the AO, Bhiwadi to be non-jurisdictional; the section 148 notice and consequent assessment order, as well as confirmation by CIT(A), were quashed. The tribunal further found the land to be rural agricultural land per revenue records and supporting khasra/girdawari and municipal-distance evidence (beyond 8 km), placing it outside capital gains provisions. No contrary evidence was produced by the department. The appeal was allowed and impugned orders set aside. en-us Wed, 22 Jan 2025 00:00:00 +0530 Tue, 07 Oct 2025 08:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779494 ITAT JAIPUR - AT held the assessment proceedings invalid for lack of jurisdiction, finding the AO, Bhiwadi to be non-jurisdictional; the section 148 notice and consequent assessment order, as well as confirmation by CIT(A), were quashed. The tribunal further found the land to be rural agricultural land per revenue records and supporting khasra/girdawari and municipal-distance evidence (beyond 8 km), placing it outside capital gains provisions. No contrary evidence was produced by the department. The appeal was allowed and impugned orders set aside. Case-Laws Income Tax Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779494