Distance Certificate issued by Tahsildar cannot be rejected on Bus Route Distance basis without examining Tahsildar

B. Kannabiran Vs ACIT (ITAT Chennai) Tahsildar, being the head of the revenue unit of the Taluk, issued certificate saying that the land in question is beyond 9 KMs radius from Tambaram municipality. This certificate issued by the Tahsildar was rejected by the CIT(Appeals) on the basis of bus route. The details with regard to distance between Tambaram to Vengaivasal Primary Health Centre, said to be obtained from the internet was not put to the assessee. Therefore, the assessee had no occasion to explain the distance between the subject land and Tambaram municipality. The CIT(Appeals) has also...