2014 (9) TMI 1233

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce the facts and circumstances of the other cases being same, the result of the issues adjudicated in this appeal would follow on the sole issue in other appeals. 3. The grounds of appeal raised by the revenue are as follows:- "1. On the facts and in the circumstances of the case, the ld CIT(A) has erred in law by annulling the assessment without appreciating the facts brought on record by the AO that land sold was in individual capacity and assessee received the consideration in individual capacity and not in HUF status. Moreover in the land records also the land was on individual name and not on HUF name. 2. On the facts and in the circumstances of the case, the ld CIT(A) has erred in law by not adjudicating the case on merits bu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the land records etc. to examine the distance of the land under consideration. The Halka Patwari submitted a detailed report as per which the land is only 4 KM from the municipal limits of Dharuhera. After receipt of this revised report of Halka Patwari, the AO issued summons to Naib Tehsildar, Dharuhera to authenticate the distance of the land as three different reports were received in the case in response to which Naib Tehsildar, Dharuhera submitted a report wherein it was stated that she herself visited the land under consideration and found the distance of land to be only 4 KMs from the municipal limits of Dharuhera. She also submitted the explanation of the Halka Patwari, Kapriwas village as to under what circumstances he had issued ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nation offered by the assessee that the land in question was transferred from his father to him but nothing has been mentioned in the Intakal report as to whether the land was self acquired or inherited by the father of the assessee. The AO asked the assessee to provide further evidence in this regard and in the absence of filing of further evidence, the AO denied the claim of the assessee that the land under consideration belongs to HUF. The AO further noted that the sale proceeds of the agriculture land have been deposited in the individual bank a/c of the assessee. 7. Since the land in question was inherited from the father of the assessee on 04.04.1983, to determine the Fair Market Value (FMV) as 01.04.1981, summons were issued to th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Intakal Register produced by the assessee during assessment and appeal proceedings denotes the passing of agriculture land from the forefathers of the appellant. Naib Tehsildar in the report during the remand proceedings stated that it is ancestral land. The AO in the remand report based on the evidence produced by the assessee by way of Intakal Register etc. and the report of Naib Tehsildar, stated that the land in question was inherited by the assessee from his father. Mere deposit of the sale consideration in the individual bank a/c of the assessee does not alter the status of the agriculture land as to whom it belongs. The remand report of the AO, the report of the Naib Tehsildar and the Intakal Register indicate that the agriculture ....