9911796707
TMI Blog1983 (12) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... facts are that the assessee owned agricultural land, which was requisitioned by the Government on 7th July, 1977 and acquired on 20th March, 1979. At the time of requisition the crop was standing on the land and the assessee was permitted to remove the same upto 31st December 1977. Finally the land vested on acquisition in the Government on 20th March, 1979, Thus, the assessee was deprived of cul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral purposes. In short, the ITO was of the view that in the intermediary period, for which the rent was payable by the Government, the land was not used for the agricultural purposes and, therefore, any rent received from the Government for such period cannot constitute to be the agricultural income u/s 2(1)(a). On appeal, the AAC accepted the contention of the assessee holding that any sum paid i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y used for agricultural purposes will be the agricultural income. On the facts of the case, when the assessee was deprived of the possession and was paid the rent for the agricultural land, the only legitimate view, which can be taken is that the rent so received by the assessee was his agricultural income. For the reasons, we uphold the order of the AAC. 2. The appeal is dismissed. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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