TaxTMI 
TaxTMI 
TaxTMI 
2025 (1) TMI 1726
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.... two kilometers from the Municipal jurisdiction, thus is not a capital asset as defined U/S-2(14) (iii) (a) & (b) of the I.T.Act 1961. 3. For that even otherwise without prejudice to the grounds taken above, learned CIT (Appeal) NFAC is grossly erred in confirming the addition of Rs. 2,03,68.4801- towards Long Term Capital Gain ignoring the fact that the said amount was received as compensation from Govt of Odisha on compulsory acquisition of agricultural land used for agricultural purpose which was exempted U/s- 10(37) of the I,T.Act 1961. 4. For that even otherwise the learned CIT (Appeal) NFAC is grossly erred in dwelling upon some inapplicable & in appropriate judicial pronouncements for drawing the conclusion that the compensation from Govt of Odisha on compulsory acquisition of agricultural land used for agricultural purpose as taxable Long Term Capital Gain. 5. For that the order passed by the learned CIT (Appeal) NFAC confirming the addition made by learned AO, is bad in law and liable to be quashed on the above grounds or such other grounds if any to be urged at the time of hearing on the facts and in the circumstances of the case." 4. It was ....
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....nd ld Sr DR, a remand report had been called for from the Assessing Officer. The remand report submitted by the Assessing Officer reads as follows: 8. In the remand report, the Assessing Officer has referred to the statements recorded from the Sarapanch. In the remand report also, the Assessing Officer has reproduced the details of crops cultivated and details of land from the Tahasildar, Puri which is as follows: 9. After receipt of the remand report, it was submitted by ld Sr DR that Khata and Plot Nos. in respect of the lands mentioned in the Tahasildar Report were different from that mentioned in the page 3 of the assessment order relating to the land of the assessee. 10. A perusal of the Tahasildar report at page 2 shows in respect of same land kisam as the same shown as per original records as "SARADA-II' and subsequently it has been marked as "PATITA". Thus, the nature of the lands admittedly clearly as per the Tahasildar Report during the relevant point of time that the lands were acquired as Sarada only. . Further in the report, it is observed that paddy crop was grown in the said land upto F.Y. 2007-08. The initial order of acquisition was in 2009 thus within two....
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.... into account in terms of notification dated 6-01-1994. Further, in the said notification dated 6-01-1994, the explanation defines the Municipal Limits which is to be the limits as existed on the date on which the notification is published in the Official Gazette. The Explanation 2 of the notification is reproduced as under:- ''(2) The reference to the municipal limits or the limit of Cantonment Board in the Schedule to this notification is to the limits as existing on the date on which on which the notification is published in the official gazette.'' 13. The revenue has contended that the distance of 2 kms should be considered from the limits of municipality of Puri as existed as on the date of acquisition of the land and not from the limits of Puri Muncipality as existed as on Notification dated 6.1.1994. However, from the perusal of the Explanation 2 to Notification dated 6.1.1994, it is in categorical terms the Board has clarified that the municipality limits is to be considered as existeed on the date of notification published in the Official Gazettee i.e. on 6.1.1994. There is no amendment or withdrawal of the said notification other than the amendment made by the....
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....A.Y. 2008-09 order dated 24/5/2013. The operative portion of the order has been reproduced in the reply of the assessee. It has been held by the Coordinate Bench that there is no dispute that the Jaipur Municipality has been duly notified vide said notification dated 06/1/1994 and as on the date of said notification, the land in question was beyond 8 km from the municipal limit exist on that point of time. In the case of assessee, on the date of this notification dated 6th January, 1994, the municipal limit of Jaipur on Ajmer Road on which the assessee land is situated was up to ESI hospital. The ld AR placed the evidence in paper book at sl. no. 91. The assessee's land is 16 km away from the ESI hospital. These facts has not been controverted by the ld DR. Being a precedence, we respectfully following the order of the Coordinate Bench and held that land sold by the assessee is not a capital asset U/s 2(14) of the Act. Thus, capital gain does not arise. On this ground, the assessee's appeal is allowed." 7. In our considered opinion, the distance of 16 km. was not disputed before the tribunal, therefore, it is an agricultural land. 8. In that view of the matter, is....
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....t certain Information relating to land sold by Netrananda Nayak, PAN- AJSPN1567C in Mauza- Samanga P.S. - Puri Sadar, Puri during Financial Year 2012-13 relevant to the AY 2013-14 from the following authorities/ persons: (1) The Sarpanch, Gopinathpur Grampanchayat, P.O .- Gopinathpur, Puri (ii) The Tahasildar, Puri. 4.1. In pursuance to this, summons u/s.131(1) of the Income tax Act. 1961 is issued to . the former Sarpanch, Gopinathpur Grampanchayat, P.O .- Gopinathpur. Puri, namely Sri Raj Kishor Rout on 22.10.2024. In response, Sri Raj Kishor Rout has appeared in this office on 30.10.2024 and his statement is recorded on oath. (The copy of statement recorded is enclosed Document 2 for kind reference). In course of the recording of statement, the Sarpanch, Gopinathpur Grampanchayat, P.O .- Gopinathpur, Puri is shown the letter No.910 dated 10.12.2019. In the said letter the sarpanch had stated that in the Samanga Mouza under Gopinathpur Gram Panchayat, the assessee Sri Netrananda Nayak had landed property in which paddy was cultivated during the initiation of land acquisition case by the Govt. for acquiring these lands for fresh water land project. The Sarpanch is asked ....
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....d for kind reference). In response, the Tahasildar, Puri has furnished Page 2 of 3 Document 3 is report (letter No.10174 dated 18.11.2024) enclosing the report of the R.I. of asandamodarpur vide letter No.410, dated 14/11/2024. (Copy of the report of the 'ahasildar, Puri is enclosed for kind reference). 5.2. Above report of the Tahasildar, Puri reveals that R.I. of Sasandamodarpur, in his etter, has mentioned that paddy crop was grown on the said lands of the assessce as per the illage settlement during the financial Years 2005-06, 2006-07 and 2007-08. Further, R.I. of Sasandamodarpur has also stated that kisam of land used was as per Govt. records, which were prepared & published after settlement operations on 04.01.2015. Accordingly, the remand report is submitted. Yours faithfully, Sibani (S.S.Samantaray) 20/11/2/ Income Tax Officer, Puri Ward, Puri Encl. - As above Document 4 zatement of Sri Raj Kishor Rout, S/o - Late Giridhari Rout, Ex-Sarpanch of Gopinathpur Panchayat. Chandiabandha, PO - Gopinathpur, Purl - 752002 recorded on oath under section 131 of the Act on 10.10.2024 at 12.45 PM during the course of proceedings under the Income Tax Act, 1961 In ....
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....economic development and ensure social justice in rural areas. As Sarpanch I had to visit places in my panchayat and meet people to collect information for rural development and for preparing Action Plan. So, I had local knowledge about the geography of area under my Gopinathpur Gram Panchayat, including above stated plots of lands in Samanga Mouza. On these basis, I had issued/given said letter No.910 dated 10.12.2019 to Sri Netrananda Nayak 5/o - Late Nalu Nayak resident of Khandiabandha, PO - Gopinathpur, PS - Puri Sadar, Dist-Puri regarding paddy being cultivated in said lands during the initiation of land acquisition case by the Govt. for acquiring these lands for fresh water land project in the year around 2012. Please confirm such facts and please also state the basis on which you have given/issued said letter. Q. 4. Whether you have anything more to say? Ans. No. Further, I state that I am giving above statements at my own freewill and without any fear, coercion or inducement. Puikixnon Real Statement given by me. 30.10.2 (Sri Rai Kishor Rout) 4 Silami walofcy Statement recorded by me. (S. S. Samantaray) Income Tax Officer, Puri Ward, Puri Document 6 URI ....