S. Manikumar, J.

1. Challenge in this Tax Case Appeal, is to an order made by the Income Tax Appellate Tribunal in I.T.A. No. 2716/Mds/2014, dated 22/6/2015, by which, the Tribunal has dismissed the appeal preferred by the revenue.

2. Brief facts of the case are as follows:--

"The assessee is a HUF, filed its original return of income, on 14/3/2011, for the assessment year 2008-09, admitting income under the head "income from other sources" of Rs. 8,72,770/- and NIL income under the head "long term capital gain". In the return of income, the assessee further disclosed that the sale of its agricultural land at Keeantham village for Rs. 9,25,47,000/- and the capital gain arising from the sale of the land, as exempt, because the assets sold was agricultural land situated beyond 8 Kms of municipal limit. Since the Assessing Officer reasoned to believe that the land was situated within 8 Kms of municipal limit, a notice under Section 148 was issued. The Assessing Officer, vide letter, dated 07.03.2013, requested the Inspector of Survey and Land Records (Maintenance), Coimbatore, to furnish the distance, as per record (measured at shortest route) with respect to S. Nos. 574/2, 575/2, 577, 578/1, 579/1 & 578/1 located at Keeranam Pudupalayam village to the nearest Coimbatore Corporation limits. Responding to the query, the Inspector of Survey and Land Records (Maintenance), Coimbatore, has answered as follows:--

"I have measured the distance from the Coimbatore Corporation limit at Sathy road, Coimbatore being exact starting point (Land mark: beyond Ramakrishna mills at LGB Nagar, Piriru-Gowtham tower, Aiswarya bakery and Jayam medical) to measure the distance as required to the said land as per the Coimbatore Corporation limit plan as was in the year 007-08. From that point as mentioned above by the distance road route to the said agricultural land the distance measures at 9.13 Kms."

3. However, the Assessing officer, relied on the report of the investigation wing, which reported that the land is located within 8 Kms from City bakery, which according to them is not more than 100 meters from the Corporation limits of Coimbatore. Finally, assessment was made on 31.03.2013 under Section 143 (3) r/w. Section 147 of the Act, wherein, the Assessing Officer held that the land was situated within 8 Kms of the municipal limit and the assessee was liable to capital gain tax and accordingly, assessed the long term capital gain as Rs. 9,25,19,770/-.

4. On appeal, the Commissioner of Income Tax (A), decided the matter in favour of the assessee. The Assistant Commissioner of Income Tax, Circle II, Coimbatore, filed appeal in ITA No. 1779/Mds/2011, before the Income Tax Appellate Tribunal.

5. Before the Income Tax Tribunal, the learned D.R appeared on behalf of the revenue, submitted that the investigation wing of the revenue had forwarded a report, wherein, it is clearly stated that the land is located within 8 Kms. from City Bakery, which is not more than 100 meters from the Corporation limits of Coimbatore. He submitted that the finding of the Revenue, will supersede the certificates given by the State government departments and that therefore, the issue has to be decided on that basis.

6. The Tribunal, while dismissing the appeal filed by the revenue, held that the Survey Department of the State government and the Tahsildar of the relevant zone, have consistently certified that the land is situated beyond 8 Kms from the Corporation limits of Coimbatore. The Tribunal further held that the land sold by the assessee is an agricultural land and situated beyond 8 Kms from the Corporation municipal limit, therefore, the capital gain arising from the sale of the aforesaid land is exempt from capital gain tax, as per the provisions of the Income Tax Act, 1961.

7. Aggrieved by the aforesaid order, instant Tax Case Appeal has been filed, on the f