2015 (7) TMI 1356

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..... on Act, 1881. However, admittedly the land in question was agricultural land. That has not been challenged. The compensation is, therefore, not liable to be taxed. Thus, on merits, there is no case. Only issue is whether such a contention could have been taken for the first time before the CIT (Appeals). It does not appear from the order that this technical ground was pressed before the Tribunal, .....

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..... question was agricultural land. That has not been challenged. The compensation is, therefore, not liable to be taxed. Thus, on merits, there is no case. The only issue is whether such a contention could have been taken for the first time before the CIT (Appeals). It does not appear from the order that this technical ground was pressed before the Tribunal, though it has been raised in the memo of .....

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