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How to use google earth in assessment

Google Earth can be utilised in assessment in some cases
1. Where an assessee claims that land was used for agricultural purposes
2. Where some development work has been claimed

Steps 
1. Download Google Earth Pro in your laptop or computer

2. Open Google Earth
3. Search for the desired place 
4. Go to menu >>  View  >> Historical Imagery
Google earth pro menu

 

I have downloaded two shots of Maharana Pratap Sports College Dehradun
First One is taken for the date 30th Nov, 2913 as under where Atheletics and Hockey Stadium are without turf

Second shot is taken for the date 17th Dec 2016 where Turfs are clearly visible on Atheletics track and Hockey stadium

Here is an order which was passed way back in the year 2011 in which AO used it to reject the claim of the assessee. Similarly CIT(A) used it for his order in Ahmedabad.
Click Here to download order