MANJEET KAUR KAMBOJ,YAMUNA NAGAR HARYANA vs. ITO WARD-2, YAMUNA NAGAR HARYANA, YAMUNA NAGAR HARYANA

ITA 550/CHANDI/2025Status: DisposedITAT Chandigarh21 November 2025AY 2012-13Bench: SHRI LALIET KUMAT (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the land in question was situated within 8 kilometers of the municipal limits of Jagadhri, based on the Inspector's report and the failure of the assessee to produce the sale deed. Therefore, it was considered a capital asset.

What were the facts?

The assessee claimed that the land sold was rural agricultural land and not a capital asset. The Assessing Officer and CIT(A) held that the land was within 8 km of the municipal limits of Jagadhri, thus a capital asset. The assessee appealed this decision.

What were the issues?

Whether the land sold by the assessee qualifies as a capital asset under Section 2(14) of the Income Tax Act, 1961, based on its proximity to municipal limits.

Which sections of the Income-tax Act were involved?

Section 2(14),Section 143(3),Section 147,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Cause title — parties, addresses and appearances
आयकर अपीलीय अिधकरण, च"ीगढ़ "ायपीठ, च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI LALIET KUMAT, JUDICIAL MEMBER & SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 550/CHD/2025 िनधा"रण वष" / Assessment Year : 2012-13 Manjit Kaur Kamboj, ITO Ward-2, Lotus Valley Public School, बनाम Yamuna Nagar, Sector – 18, HUDA, Haryana Vs. Yamunanagar, Haryana "ायी लेखा सं./PAN NO. ABMPK5213G अपीलाथ"/Appellant ""थ"/Respondent ( Physical Hearing ) िनधा""रती की ओर से/Assessee by : Ms. Meenal Goyal, CA and Sh. Abhinav Jain, Adv. राज" की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 18.11.2025 उदघोषणा की तारीख/Date of Pronouncement : 20.11.2025

आदेश/Order Shri Laliet Kumar: Appeal in this case has been filed by the assessee against the order dated 21.03.2024 of Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for A.Y. 2012-13. 2. Grounds of appeal, as taken by the Assessee in Form 36, are reproduced as under:

1 For both the orders impugned orders failed to appreciate the submissions and documentary evidences filed by the Appellant vide Response

550-Chd-2025 Manjeet Kaur Kamboj, Yamunanaga

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 2(14)

All 1,130 judgments and leading authorities on Section 2(14) →

Recent GST High Court judgments

Search GST case law →