2022 (4) TMI 611

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....come Tax Act, 1961 (the Act) concerning AY. 2013-14. 2. The grounds of appeal raised by the assessee read as under: "1. The learned CIT(A) has erred both in law and on the facts of the case in confirming the action of AO of holding that the land is a capital asset within the meaning of s. 2(14) of the Act and thus liable for capital gain tax. 2. The learned CIT(A) has erred both in law and on the facts of the case hi taking aid of s. 2(14) of the Act as amended w.e.f. 01.04.2014 which is not at all applicable to the case of the appellant. 3. The learned CIT(A) has erred both in law and on the facts of the case in confirming the addition of Rs. 11,05,000/- u/s. 50C of the Act. 4. The learned CIT(A) has erred both in law and on the f....

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....4. As per this notification, distance in respect of Bhavnagar municipality is notified as follows:- 7. Bhavnagar Areas up to a distance of 8 Kms. from the municipal limits in all directions. Thus, land within area of 8 Kms from the municipal limits of Bhavnagar, is not considered 'agricultural land' for the purpose of Section 2(14) of the Act. The land sold by the appellant is at a distance of only 5.2 kms from Bhavnagar. There is no substance in the contention of the assessee that population of village Budhel as per last census is only 7760, hence the second condition in clause (a) of Section 2(14) of the Act is not satisfied. This contention is based on misinterpretation of the above provision. Hence, the land has been right....

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.... Court Vide order dated 30.03.2015 in ITA 151 of 2013 in the case of Smt. Maltibai R Kadu has held that the amendment prescribing distance to be measured aerially, applies prospectively i.e. in relation to assessment year 2014-15 and subsequent assessment year. For the period prior to assessment year 2014-15, the High Court held that the distance between the municipal limit and the agricultural land is to be measured having regard to the shortest road distance. The said decision of the High Court has been accepted and the aforesaid disputed issue has not been further contested. 3. Being a settled issue, no appeals may henceforth be filed on this ground by the officers of the Department and appeals already filed, if any, on this issue befo....