If land is adjacent to a municipality, it is an urban land

HIGH COURT OF PUNJAB & HARYANA Commissioner of Income-tax versus Smt. Rani Tara Devi IT APPEAL NOS. 104 & 105 OF 2009 FEBRUARY 28, 2013 JUDGMENT Hemant Gupta, J. This order shall dispose of afore- mentioned Income Tax Appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961 in respect of Assessment Year 2004-05 arising out of an order passed by the Income Tax Appellate Tribunal, Chandigarh Bench (A), Chandigarh (for short ‘the Tribunal’) on 28.08.2008. 2. After hearing learned counsel for the parties, the following substantial question ...