2022 (5) TMI 551

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent : Gaurav Mahajan ORDER On oral request of learned counsel for the petitioner, "Union of India through Secretary, Finance New Delhi" is allowed to be impleaded as respondent no.4. Notice has been accepted by Sri Arvind Kumar Goswami, learned Central Government Standing for the A.S.G.I. Rejoinder affidavit filed today is taken on record. Heard Sri Ashish Bansal, learned cou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ment Order dated 28.03.2022, passed in the matter of the petitioner under Section 148 of the Act, 1961 for the Assessment Year 2013-14. Learned counsel for the petitioner submits that the two land in question were jointly owned by seven persons. The petitioner herein and the aforesaid Dushyant Bhati both were also co-owners of the aforesaid agricultural land which was sold by two separate register....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... dated 28.03.2022, under Section 147 read with Section 144 B of the Act, 1961, passed by the National Faceless Assessment Centre, Delhi, whereby 1/7th of the consideration in respect of the land in question, belonging to the petitioner, has been assessed as a long term capital gain on the finding that the land in question is not an agricultural land. Thus, on the same set of facts while the respon....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....being passed by National Faceless Assessment Centre and for which steps shall be taken to remove the anomalies. In view of the statement as aforenoted and also the fact that two conflicting reassessment orders have been passed by the National Faceless Assessment Centre in respect of two co-owners of the same land, we direct the newly impleaded respondent no.4 to look into the matter and file hi....