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Having noticed some mistakes in para 23 of Order dated 10th March, 2022 in the aforesaid appeals, we pass this corrigendum and para 23 of the aforesaid order shall be read as under :-
“23. Another contention of the Appellant that the demised agricultural lands was beyond 8 kms from any municipal limit has been negated by the Ld. AO, as according to him, the Sub- Registrar Manesar’s report stated the distance to be mere 3 kms from the limits of Gurugram. This factum has not been rebutted on behalf of the assessee. But this ground on merits even though prima facie against the assessee, however we do not think it necessary for us at this stage to go into this ground, as we have already held that the notice issued for re-assessment as issued to the Appellant was devoid of jurisdiction.”