9911796707
TMI Blog1988 (12) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... on the facts and in the circumstances of the case, the land bearing Survey Nos. 1393 and 1395 and portions "A" and "C" of Survey No. 1394 in Surat (Gujarat) is agricultural land for the purposes of section 2 (14) (iii) of the Income-tax Act, 1961 ?" The assessee sold land bearing Survey Nos. 1393, 1394 and 1395 in Surat by a sale deed dated February 24, 1967, at the rate of Rs. 20 per sq. yd. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used for agricultural activities. Further, he relied upon the certificate of the City Survey Officer which showed that the said land bearing Survey Nos. 1393, 1394 and 1395 was agricultural land. He pointed out that this had been accepted by the registering authorities when the sale deed was registered at Surat. The Income-tax Officer, however, held that the assessee had failed to prove that the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was inaccurate when it said that the said land bearing the three Survey Numbers was agricultural land but not used for agricultural purposes because, it was common ground there was a structure thereon which had been rented out to two tenants. The Tribunal stated that the fact that the said land was assessed to land revenue was not determinative of the issue. The Tribunal held that "in the absence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ultural activity upon the said land apart from the activity of growing vegetables and grains for the personal use of the assessee. Such activity was rightly described by the Tribunal as trifling, particularly having regard to the failure of the assessee to show any expenditure incurred in this behalf. The said land was situated within the Municipal limits of Surat city, fell within a Town Planning ..... X X X X Extracts X X X X X X X X Extracts X X X X
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