Identical name of 2 villages cannot form the basis for addition 

Mohideen Sharif Inayathulla Sharif Vs ITO (ITAT Chennai) Ground- The Ld. Commissioner of Income-tax (Appeals)-13, Chennai failed to independently apply his mind that the village in which this land is situated is more than 5 kilometers from the nearest municipal limits. A mere misstatement or confusion with regard to the identical name of 2 villages cannot form the basis for making an huge addition under the head Capital Gains under the surmise and suspicion that this village could be within 5 kilometers from the nearest municipal limits. Upon careful consideration, the undisputed fact that eme...