2013 (7) TMI 623

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....d Shri Shambhu Chopra, learned counsel for the income tax department. This income tax appeal under Section 260 (A) of the Income Tax Act, 1961 has been preferred by the income tax department against the judgment and order dated 15.1.2013 passed by the Income Tax Appellate Tribunal in I.T.A. No.350/Del/2012 for the assessment year 2008-09. The appeal has been preferred on the question of law ....

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....s situate close to Harijan basti the appellant had filed certificate from Nagar Palika, Shamli dated 30.11.2010, and also report from Land Revenue Inspector, Shamli dated 23.12.2010 stating that all Khatta numbers of the said property lie within municipal limits. The assessee also filed copies of revenue records, which revealed that the property is not part of Harijan basti as reported by ITI in h....

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....san Degree College at the rate of Rs.250/- per sq. yard. The adoption of rate at Rs.150/- per sq. yard was thus reasonable. The other sale deeds of the land in question established that they were registered for plots situate in Mohalla Barkhandi/Pansariyan and not Harijan Basti. The Tribunal, thereafter, proceeded to record findings as follows:- "6. We have heard the rival contentions in lig....