9911796707
TMI Blog1989 (1) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... is taxable and if they are non-agricultural, the order of the ITO, confirmed by the AAC of IT, requires to be upheld. 3. The lands were purchased at an auction sale in about October 1962. They were compulsorily acquired under the Land Acquisition Act, 1984 and an award dt.,26th Feb., 1966was given for compensation. The amount of compensation was further enhanced by the judgment dt.,13th Aug., 1968of the Addl. District Judge,Delhi. It is to be noticed that the original assessment was completed under s. 143(3) of the IT Act on 8th Nov., 1968 in which capital gain was not included. The said assessment was reopened by notice under s. 148, which was unsuccessfully resisted by the assessment vide reply of the assessee dt.,27th April, 1976. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ging the character of the land. The application for additional evidence is opposed by the learned Departmental Representative. 5. We find no merit in the application, since it is not advisable to entertain additional evidence at this stage when the assessee did not avail of such opportunity even at the stage of first appeal. It is mis-construction of the order of the AAC that the burden lay on the Department to establish that it was not agriculture land. The AAC clearly mentioned: "Payment of land revenue carrying on of agricultural operation, entry in the records, rights are prima facie good evidence and if this presumption is established by the assessee, then there should be material with the ITO to rebut the same and to show that act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tage of second appeal for the first time, when such a ground was not even taken before the AAC in the second round of appeal. The application for admission of the additional grounds is, therefore, rejected. 8. Now we come to the merit of the issue. History of the earlier assessments in the case of the assessee vis-a-vis the land needs to be noticed. Original assessment for the instant asst. yr. 1967-68 was completed on8th Nov., 1968. Thereafter the assessments for the asst. yrs. 1968-69 and 1970-71 were completed on29th Nov., 1969and14th March, 1973respectively. Compensation for this land was received by the assessee in parts and therefore capital gain arising out of the said involuntary transfer was to be added even in the assessment yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch following is stated: "This land is being sold as agricultural land and it would be for the purchaser to settle it with the Corporation or other authorities, whether he can put it to any other use." He also filed copy of rent receipt, according to which, land revenue for 1966-67 at Rs. 2.05p was paid for Khasra No. 1079. He very much relied upon the award under the Land Acquisition Act in which the Sri of the lands has been described "Rosli". He further relied upon the following: "The land under acquisition is to the south of Nari Nek and Central Jail, and the distance from the mainJail Roadis about 2 furlongs. It is agricultural land and is used as such, even now". He also referred to certain observations in the award at page 26, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... doubt, the land has been treated as non- agricultural in the assessments under the WT Act for the asst. yrs. 1965-66, 1966-67 and 1967-68, but all that cannot be taken as final. The observations of Hon'ble Delhi High Court and Gujarathi High Court in DLF United Ltd, and Lila Vati Thakore Lal Patel do not appear to concur with the narrow view taken by Madhya Pradesh High Court in CIT vs. Laxmi Development Co. We prefer to follow the judgment ofDelhiand Gujarat High Court, referred to above. The evidence on record shows that it was agricultural land in the year 1962, when purchased and it was agricultural land in 1966, when acquired. It is no body's case that it was ever sought to be converted into any other use. In this view of the matter i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
