Google Map Confirms Agricultural Land; Addition Deleted for Natural Justice Violation

Anish Vishnoi Vs ITO (ITAT Raipur)

In Income Tax Appellate Tribunal, Raipur, the assessee challenged the reassessment order for Assessment Year 2015–16, which arose from reopening under section 147 and resulted in additions on account of alleged long-term capital gains and “on-money” received from sale of land. The appeal was filed with a delay of five days, which the Tribunal condoned after accepting the affidavit and noting the absence of any mala fide intent, relying on settled judicial principles.

The assessee had sold three parcels of agricultural

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