TaxTMI 
TaxTMI 
2026 (8) TMI 442
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.... impugned order emanated from the order of the Learned Income Tax Officer Ward 19(2)(3), Mumbai (for brevity, 'the Ld.AO') order passed u/s 143(3) of the Act, date of order 19/12/2018. 2. The brief facts of the case are that the assessee purchased the property with a value of Rs. 93,77,103/-. The fair market value of the property for stamp duty purpose was Rs. 2,69,74,200/-. During the assessment proceeding the Ld. AO asked the assessee for explanation related to difference of agreement value and the stamp duty value of the property which will contravening provision of section 56(2)(viib) of the Act. The assessee complied & explained that the assessee purchased the said lad in nature rural agricultural land. So, the alleged section is no....
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....e property as agricultural land (APB page 67). Without considering these evidences, the Ld. AO passed the order and confirmed the addition. 4. During the proceedings before the Bench, the Ld. AR, in further support of his submissions, stated that the distance certificate issued by the Sub-Divisional Officer, PWD, Sudhagad, specifies that the distance from Khopoli Nagar Parishad to Jambhulpada is 25 kilometres. The relevant documents are reproduced below: 5. The Ld. DR argued and placed reliance on the orders passed by the revenue authorities. 6. We have heard the rival submissions and perused the documents available on record. On consideration of the material placed before the Bench, we find that the assessee purchased the land vid....
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.... उप वि अधिकारी यांचे कारà¥à¤¯à¤¾à¤²à¤¯, सारà¥à¤µà¤œà¤¨à¤¿à¤• बांधकाम उपविà¤à¤¾à¤— पाली सà¥à¤§à¤¾à¤—ड ४१० २०५ Phone - (०२१४२) २४२०९९ Email :[email protected] www.mahapwd.gov.in जा.कà¥à¤°.सा.बां.उवि/ पाली ८१४ दिनांक: 94/32/2023 पà¥à¤°à¤....
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....€. राहà¥à¤² गौतम सोनावले यांनी सरà¥à¤µà¥‡ नं. à¥à¥¦/२, à¥à¥©/१, à¥à¥¬/१, à¥à¥¬/२ मधील जमीन मिळकतीचे अंतर खोपोली नगरपरिषद ते जांà¤à¥à¤³à¤ªà¤¾à¤¡à¤¾ पासून मिळणे करीता अरà¥à¤œ केला आहे. सà....
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....hul Sonavale Taluka Sudhagad (Pali) Subject: Certificate regarding distance. Referance :- Application Dated 5/12/2025. This is to certify that the distance mentioned below has been measured as per records available with this office, and this certicficate is issued as per applicaton given by Mr Marur Shah through Mr.Rahul Sonavale Regarding the distance from Khopoli Nagarparishad to Survey No. 70/2,73/1,76/1 & 76/2 situated at village Jambhulpada Taluka Sudhagad. This certificate is issued on request for official purposes (Income Tax). Sr. No. Road Name Avrage Distance ( K.M.) 1 Khopoli Nagarparishad To Jambhulpada 25 KM Public Works Department Sub-Division Pali, Sudhagad RP CERTIFIED TRUE COPY Document 3 Khop....