2026 (4) TMI 638

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.... Shri Hardik Vora, AR For the Respondent : Shri Uday Kakne Kishanrao, Sr. DR ORDER PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- The captioned appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, vide order dated 24.07.2025 relevant to the Assessment Year 2018-19. 2. The assessee has raised th....

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....nces of the case as well as law on the subject, Ld.CIT(A) has erred in confirming the addition of Rs. 60,96,500/- without providing the report filed by the Sub-Registrar at Dabhoi. 5. It is prayed that the addition/disallowance may kindly be deleted, considering the facts and evidence on record. 6. Appellant craves leave to add, alter or delete any ground(s) either before or in t....

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.... copy of the sale deed. He also furnished a letter from the Talati-cum-Secretary, Dholar Group Gram Panchayat, Taluka Dabhoi, District Vadodara, stating that the property is situated within 15 kms of Dabhoi Municipality. The assessee further submitted English translated copies of the sale deed where the land was described as agricultural land. In addition, Village Form No. 7, Village Form No. 8-A ....

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....missed the appeal of the assessee. 5. Heard both the parties and perused the material available on record. 6. The issue before us is to determine whether the agricultural land in question falls within the definition of "capital asset" based on its distance from the municipal limits. The Ld. AR submitted a certificate issued by the Talati of Vandra Gram Panchayat as additional evidence. The a....