2023 (7) TMI 747

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....e Income Tax Act, 1961 (in short 'Act') dated 30.03.2015 for the Assessment Year (A.Y.) 2012-13. 2. Brief facts of the case are that the assessee, an individual, filed his return of income on 31.03.2014, admitting total income at Rs. 2,48,000/- after claiming Chapter VIA deductions of Rs. 1,00,000/-. The case was selected for scrutiny under CASS to examine the cash deposits and capital gains. Accordingly, notice u/s 143(2) dated 05.09.2014 was issued and served on the assessee. The assessee had sold agricultural land at Dwarapudi near Vizianagaram to Sai Balaji Happy Homes for Rs. 1,42,08,000/-, which he acquired for Rs. 17,31,290/- on 06.01.2007. As the said land is considered by the assessee as an agricultural land which is situated at....

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.... 4. The authorities below erred in replying on the report furnished by the Commissioner Municipality, who committed a mistake by referring to unconnected particulars and Who has not mentioned that the Disputed Land covered by S.No.82/1 to 82/3 in Dwarapudi Village which has not been included in Muncipal limits of Vizianagaram even now. The learned Commissioner is not justified in relying on the data obtained from Google without giving an opportunity to the appellant to rebut the claim. 5. The learned Commissioner is not justified in disposing the appeal without giving adequate opportunity and without fixing another date for hearing the appeal. 6. The learned Commissioner is not justified in referring to amendment brough....

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....taxation of Capital gains, made by the Appellant. 9. Without prejudice to the ground for relief made, the Appellant prays honourable members of Tribunal to set aside the disputed issue for fresh consideration by the assessing officer, who has not properly examined the issue and who has not given adequate opportunity to the Appellant,even by furnishing a copy of the certificate obtained from the Commissioner, Vizianagaram Municipality. 10. For these and grounds that may be urged at the time of hearing, the appellant prays for necessary relief. 5. At the outset, the only contention of the Ld.AR is that the disputed land in S.No.82/1 to 82/3 in Dwarapudi Village does not fall in the municipal limits of Vizianagaram. The Ld....