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TMI Blog2017 (12) TMI 1852X X X X Extracts X X X X X X X X Extracts X X X X ..... ular course of performing his official function. The Village Administrative Officer being the field level officer, has a duty to record the cultivation in Village Account No.2 / Adangal extract. To establish the cultivation, the only document available is the Adangal extract. Therefore, the Adangal extract cannot be brushed aside so lightly when the assessee produced the same to establish his case that the land in question was used for agricultural activities. Assessing Officer has not examined whether the assessee invested the money and actually purchased the property as claimed. A reference about the advance given by the assessee was found in the assessment order. However, there was no reference about the purchase of property. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istrative Officer cannot conclude that the land in question is agricultural land. Moreover, the Assessing Officer has not examined whether there is any investment made by the assessee for the purpose of claiming exemption under Section 54B of the Act. Therefore, according to the Ld. D.R., the CIT(Appeals) is not justified in allowing the claim of the assessee. 4. On the contrary, Shri R. Chandramouli, the Ld. representative for the assessee, submitted that admittedly the land in question is situated within the city limit, therefore, it is a capital asset. According to the Ld. representative, the assessee used the land for cultivation, therefore, it was claimed as agricultural land. According to the Ld. representative, the sale proceeds w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngal extract cannot be brushed aside so lightly when the assessee produced the same to establish his case that the land in question was used for agricultural activities. Moreover, the Assessing Officer has not examined whether the assessee invested the money and actually purchased the property as claimed. A reference about the advance given by the assessee was found in the assessment order. However, there was no reference about the purchase of property. The assessee now claims that he is ready and willing to produce the copy of sale deed before the Assessing Officer. Therefore, this Tribunal is of the considered opinion that the Assessing Officer shall re-examine the issue afresh. Accordingly, the orders of both the authorities below are se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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