2010 (11) TMI 440

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....sold land which was claimed to be agriculture land not liable for capital gain tax. AO relying on the reply of Tehsildar Samalkha received vide letter No. 120/0-K dt. 24th Feb., 2006 held as under:-   "(1) The said land situated in Paatikalyana, Tehsil Samalkha Village Pattikalyana does not fall under the municipal area.   (2) The distance of said land from the area of municipal limit was approx. 6.5 kms. at the time of sale of land.   (3) The said land is situated approx. 8 kms. from the bus stand.   (4) The said land is situated approx. 8 kms, from the Tehsil office.   (5) The distance of 5 kms. said in earlier letter was approximately. It could be marginally more or less."   Has observed th....

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.............................   (ii) .................................................   (iii) agricultural land in India, not being land situate:-   "(a) in any area which is comprised within the jurisdiction of a municipality (whether known as a municipality, municipal corporation, notified area committee, town area committee, town committee, or by any other name) or a cantonment board and which has population of not less than ten thousand according to the last preceding census of which the relevant figures have been published before the first day of the previous year, or   (b) in any area within such distance, not being more than eight kilometres, from the local limit of any municipality or cantonment board re....

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....O-10 and SO-1302 which were sent to the AO for his comments. The AO vide report dt. 10th Dec., 2009 has submitted that as per the circular mentioned above the municipal limit in the case of Samalkha, District Karnal is 'area upto a distance of 5 kms. from the municipal limit in all directions'. The AO also quoted a report of Tehsildar, Samalkha, wherein it has been clearly mentioned that the distance from the area of municipal limit was approx. 6.5 kms. at the time of sale of land. It was further mentioned that the said land is approx. 8 kms. from the bus stand and the Tehsil office. The report of the Tehsildar Samalakha dt. 19th Sept., 2003 also confirms the fact that the land is situated at approx. 7 to 8 kms. from Samalakha. Now as per n....