2015 (7) TMI 89

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....e case are that the assessee/respondent has filed its return of income on 29th Oct., 2007. The case was selected for scrutiny. Notice under s. 143(2) was issued by the ITO on 17th Sept., 2008. On 6th April; 2009 a detailed questionnaire along with notice under s. 42(1) of IT Act, 1961 was issued to the respondent-assessee. The case as transferred to another Circle. Due to transfer, again notice un....

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....yond the prescribed limit of 8 kms. 4. The learned Tribunal considering the decision of Punjab & Haryana High Court in the case of CIT v. Satinder Pal Singh [2010] 188 Taxman 54 has approved the decision of the Tribunal, Mumbai in the case of Laukik Developers v. Dy. CIT [2007] 11 SOT 728 wherein it has held that the distance of the agricultural land belonging to the assessee within the meaning o....

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....conflicting versions and the letters/certificate issued by various authorities, as discussed hereinabove, we remand this issue to the file of the learned AO to measure the distance of the impugned land from the municipal limit and then decide the issue in accordance with law. Needless to mention here that the assessee be provided opportunity of being heard. The assessee or his legal representative....