ITAT Erred by Remanding Agricultural Land Tax Case; Must Reassess Distance from Municipal Limits Per High Court.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Nature of land sold - distance from the limits of municipality - agricultural land - ITAT manifestly erred in remanding the matter to the Assessing Authority instead of recording the finding with regard to the distance of the land itself, which is contrary to the directions of the Hon’ble High Court - Matter restored before ITAT - HC....