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), Coimba