The Tribunal held that the only grievance of the assessee was that he had not been granted a right to cross examine the Tehsildar who had given the report about exact location of the land .The Tehsildar is a government Official and where he had given report and a copy of such report was made available to the assessee , the assessee had the right to examine such report and challenge the contents thereof . Where the assessee had such a report and did not point out any defect in such a report , he could say that his rights had been violated as he had got a right to cross -examine the Tehsildar . Further the certificate of Gram Panchayat could not take precedence over the report of the Tehsildar who was the appropriate land revenue authority to assessee the nature of and location of land .Accordingly the Land is held to be assessable as capital asset . ( AY. 2006 -07 , 2008-09)
Jagdish Narayan Sharma v ITO ( 2018) 65 ITR 194/ 194 TTJ 825/ ( 2019) 174 DTR 25 (Jaipur) (Trib)
S.45: Capital gains- Capital asset- Report of Tehsildar about exact location of land – Certificate from Gram Panchayat could not take precedence over the report of the Tehsildar who was the appropriate land revenue authority to assessee the nature of and location of land -Tehsildar is a Govt official, assessee cannot complain that he was not given an opportunity of cross examination- Land is held to be assessable as capital asset [ S. 2(14) ]