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If land is adjacent to a municipality, it is an urban land
Case Law Details
- Case Name
- The Commissioner of Income Tax Vs. Smt. Rani Tara Devi (Punjab And Haryana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
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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 of law arises for...
