9911796707
TMI Blog1984 (8) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... r in November, 1976. The ITO and the CIT (A) both have held that the title passed only when the award was given namely in November, 1976. It is strongly argued by the authorised representative that the conclusion of the authorities below is wholly wrong and against the clear verdict of their Lordships of the Patna High Court given in a (Full Bench decision reported at AIR 1960 Pat. 382) It is stated that in this decision their Lordships of the Patna High Court held that in the case of transfer under Land Acquisition Act the title passes when possession is taken over by the Government and not when the award is given. The Departmental representative in this connection cited another case of Bombay High Court (1983) 71 (3) 205 (Bom) in which it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1976 by N.M.C.H. and the award of the Collector was given in Nov., 1976. The ITO has rightly pointed out that according to Land Acquisition at, 1964, the title passed only after the Award was given. Since in this case, the Award was given in Nov., 1976., the date of transfer of the property was Nov., 1976. It is, however, clear that the property, in question, was taken over by N.M.C.H. on 27th May, 1976 i.e. before 6 months before the date of the Award. It is, therefore, clear that at least for a period of 6 months before the date of transfer, the land in question was not used by the appellant for agricultural purposes. Even before that, there is evidence regarding the agricultural operations on the aforesaid land only upto 24th Feb., 1976. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s concerned, the CIT (A) appears to; have been satisfied with regard to the use of the land for agricultural purposes though he had not mentioned in so many words. However, the evidence produced by the assessee in this connection are several. First of all there is a certificate of Anchal Adhikari which reads as under: "34/24-2-75. This is to certify that the land measuring 4 acre and 17 decimal in Kankarbagh in the name of Sri D. Ram and Shri Rajendra Ram with Mauza Bahadur, Khata Nos. 350 & 231 Plot Nos. 251 and 255 is an agricultural land and such year from the date of purchase agricultural operation was made and agriculture crop was raised upto the date along with vegetables. There are mango trees, lichi trees, sarifa trees, guava trees ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee and trees of Mango, Lichi, Katahal, Jamun and Banana etc. were planted. He has also mentioned in his affidavit that grains and vegetables were grown on the parti portion of the land. There was a well on the land for the purpose of irrigation'. This affidavit also affirms the case of the assessee that the agricultural operations were carried on the said land till the land was taken over by N.M.C.H. in 1976. 3. The affidavit of Shri Ram Dhari Paswan who had purchased fruits of the garden of the season 1976 mentions; in para 5 that the Administrative Officer of the Nalanda Medical College auctioned the fruits of the garden for the 1976 season in June, 1976 and out of about 30 bidders, he took the same on the highest bid of Rs.1,550. This a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has given a discriminatory treatment to the assessee. 7. The Departmental representative argued and also relied upon the decision reported at CIT vs. Raja Benoy Kumar Sahas Roy (1957)32 ITR 466 (SC) that for the purpose of proving that agriculture operations were carried on it has to be established that tilling of the soil and sowing etc. were done. It is argued that no such evidence has been produced by the assessee to prove this fact. 8. We have considered the arguments of both the sides. In our opinion, the assessee has produced ample evidence to prove that agricultural operations were carried on till the date of transfer of the land, namely, 27th May, 1976 when possession was taken over by the N.M.C.H. The affidavits filed have gone u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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