2021 (4) TMI 360

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....: Ms.Sriniranjani Srinivasan JUDGMENT M.DURAISWAMY, J. Challenging the order passed in I.T.A.No.633/Mds/2012 in respect of the assessment year 2007-08 on the file of the Income Tax Appellate Tribunal, Chennai, "A" Bench, the Revenue has filed the above appeal. 2.The above appeal was admitted on the following substantial questions of law: "1) Whether on the facts and in the cir....

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....al? 4)Whether on the facts and in the circumstances of the case, the Tribunal was right in following the judgment in the assessee's husband case P.Ashok Kumar which has not reached finality?" 3.Mrs.S.Premalatha, learned standing counsel appearing for the appellant - Revenue submitted that the issue involved in the present appeal is pertaining to the classification of the land. 4....

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.... P.Ashok Kumar], the Hon'ble Division Bench of this Court, by order dated 02.01.2019, held as follows: "... 5. The Assessing Officer conducted inspection of the property in the presence of revenue officials and submitted a remand report, in which, it has been categorically stated that the land is situated at a distance of more than 8 kms away from the outer limits of St.Thoma....

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....ority and the Tribunal does not call for any interference. Hence, we are of the considered view that no substantial questions of law have arisen for consideration in this appeal. Accordingly, the appeal stands dismissed. No costs." 7.It is not in dispute that the land belonging to the respondent - assessee and her husband, which is the subject matter in T.CA.No.268 of 2011, are adjoining lands ....