TaxTMI 
TaxTMI 
2022 (11) TMI 425
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....said to be an agricultural land and was sold to Quality Resorts and Hospitality Limited, Mumbai. The department contended that it was within municipal limits and was not an agricultural land. Therefore, its sale proceeds are amenable to the capital gains. The matter travelled up to the High Court by means of Income Tax Appeal No.28/2014 : Commissioner of Income Tax-I, Jaipur Vs. Ms. Pooja Agarwal. The High Court vide judgment and order dated 08.11.2017 disposed of the appeal with the direction that the Income Tax Appellate Authority (ITAT) will consider the distance of the land in question from the outskirts of the Jaipur City in the light of the notification dated 06/01/1994 issued by the Income Tax Department and if necessary, make a requ....
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....e directions of the High Court were strictly to the ITAT itself to do the needful and if necessary, to take the help of the revenue authority. 4. The judgment and order of the High Court dated 08.11.2017 as spelled out from paragraph 4 thereof is very clear and explicit. It clearly directs the ITAT to re-verify and to get the land in question measured from the outskirts of the Jaipur taking into consideration the notification dated 06.01.1994 issued by the Income Tax Department and the judgment of the Court in Income Tax Appeal No.75/2014 and if necessary, to take help of the Revenue Authority for the purpose of verifying the aforesaid distance. Paragraph 4 of the aforesaid judgment and order of the High Court is reproduced hereinbelow:- ....
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....g of fact is akin to that of Assessing Officer/CIT (Appeals). Therefore, the Tribunal itself could have recorded the finding with regard to the distance of the land from the outskirts of the Jaipur City itself rather than, remanding the matter the Assessing Authority or in the alternative may have requested the Assessing Authority or the Revenue Authority to make the measurements and to submit a report for the purposes of recording finding thereof. 9. It is also to be noted that when there is a direction issued by the High Court, the Tribunal is expected to follow the same in pith and substance. The direction of the High Court in remanding the matter to the Tribunal was to verify the distance of the land from the outskirts of the City and ....