1940 (3) TMI 14

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dar who has granted patni leases over a large portion of his land. Those patni leases were granted many years ago when the land was almost entirely used for agricultural purposes and were for fixed rents. Under the Income Tax Act agricultural income is not taxable. The Income Tax Officer did not assess the whole of the rents derived from these patni leases to Income Tax but only a part amountin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and of the leases produced before him the rent derived from the Patnidars and other permanent leases was agricultural income and exempt from assessment. (3) Whether the basis of the estimate of the assessable rent is in accordance with law. The Commissioner dismissed the appeal and refused to state a case on the ground that the question as to whether any portion of the income from t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... they were granted for agricultural purposes or by the fact that when the leases were granted the land was used for agricultural purposes. In my opinion that contention is negatived by the clear words of the statute which says rent derived from land which is used for agricultural purposes. It is entirely a question of fact whether in the year in question the rent was derived from land which w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ut by reference to the use to which the land has been put. Later he says with reference to the case that has been cited the Income Tax Reports : Now it is established from the report of the Income Tax Officer that a certain portion of the land which the assessee has given out on patni lease is used for non-agricultural purposes and it therefore follows that the portion of the rent paid b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... agricultural land is too high. That is a question of evidence which the assessee can produce and that evidence the Income Tax authorities can check from their own records. But it is all a question of evidence. For these reasons in my opinion, no question of law arises in this matter and this application must be dismissed. MUKHERJEA, J. - I agree. Application dismissed. - - TaxTMI - TM .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X