Is there limit to remand back matter to A.O for his repeated failures to follow directions of Court?
Respected Members
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Short note of today's case law for quick reference:
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[2024] 466 ITR 726 (Bom)
[IN THE BOMBAY HIGH COURT]
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领英推荐
ASHOK CHAGANLAL THAKKAR
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NATIONAL FACELESS ASSESSMENT CENTRE AND OTHERS
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K. R. SHRIRAM and DR. MS. NEELA GOKHALE JJ.
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February 13, 2024.
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1) Where the assessee brings evidence that the land in question was recognised as agricultural in Government records, the Revenue authorities are duty bound to verify the authenticity of such evidence and if they want to reject the claim, they must bring contrary material on record to disprove the claim.
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2) The Assessing Officer should have restricted his scope to determine whether the land was situated in an area which is comprised within the jurisdiction of municipality or cantonment board and whether it has a population in excess of ten thousand.
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3) If the additional evidence submitted by the assessee mentioning that the land sold as agricultural land did not inspire confidence or require further verification, the A.O. should have conducted proper enquiry to ascertain the authenticity of the certificates issued by the Talati and Gram Sevak.
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4) Without disproving the correctness of the confirmation and certificates issued by the Talati and Gram Sevak, the A.O. was not justified in rejecting the assessee’s claim of agricultural land particularly when the evidence showed that the lands were recorded as agricultural lands in the Government records.
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5) The matter was remanded 4th time to A.O. to verify that whether land is agriculture or not by accepting the request for not imposing cost on A.O.