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2010 (11) TMI 5 - SC - Income TaxAgricultural land - outside the municipal limits of Ambala - Held that in this civil appeal we are concerned with Assessment Year 2001-2002. For this Assessment Year the question as to whether the subject lands were agricultural lands falling outside the municipal limits of Ambala was never agitated before any of the Authorities below - matter remanded back to tribunal
Issues:
1. Interpretation of tax liability on enhanced compensation for acquired agricultural lands. 2. Jurisdiction of the Tribunal in considering the nature of acquired lands for Assessment Year 2001-2002. Analysis: 1. The Supreme Court addressed the issue of tax liability on enhanced compensation for acquired agricultural lands. The Department contended that the matter was covered by a previous judgment. However, the assessee argued that the lands were agricultural and not taxable. The Court noted that during the relevant Assessment Year, the Department had accepted the lands as agricultural. Despite this, for the current Assessment Year, the question of the nature of the lands was not raised earlier. The Court set aside the High Court's order and remitted the case to the Tribunal for fresh consideration. The Court did not express any opinion on the merits or nature of the land, leaving it for the Tribunal to decide based on the assessee's plea. 2. The Court specifically focused on the jurisdiction of the Tribunal regarding the nature of the acquired lands for Assessment Year 2001-2002. It highlighted that the issue of whether the lands were agricultural was not raised before any lower authority. Consequently, the Court allowed the appeal and directed the Tribunal to reconsider the case afresh based on the assessee's claim that the lands were agricultural and outside the municipal limits of Ambala. The Court emphasized that the Tribunal had the authority to conduct a de novo examination of the case in light of the new plea put forth by the assessee. The judgment was delivered on November 8, 2010, in New Delhi, with no order as to costs.
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