9911796707
TMI Blog1990 (2) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... in question are agricultural lands. The assessee has thus challenged the inclusion the value of these lands added by the WTO in the respective assessment orders and has also challenged the nature of land determined by the WTO as non agricultural land. 3. The learned counsel for the assessee contended that the assessee received agricultural lands on partition and out of such agricultural lands certain lands were sold from time to time and now the assessee owns and holds agricultural lands bearing S. Nos. 1022 and 1001. It was further contended that the assessee did not obtain any No Objection Certificate and/or has not made any banakhat for selling the lands in question and these lands are used for agricultural purposes. He invited our a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve an assurance that the said land will continue to be used for such agricultural purposes. In view of these facts that and evidence existing on records it was contended that the findings given by the WTO and confirmed by the Dy. CIT(A) about the nature of the land and its value by treating the same as non agricultural land deserve to be quashed. 4. The learned Deptt. Representative supported the orders passed by the learned authorities below. He pointed out that the Dy. CIT(A) has confirmed the orders passed by the WTO in view of the judgment of the Hon'ble Gujarat High Court in the case of HIMATLAL GOVINDJI vs. CWT (1977) 106 ITR 658 (Guj) as the facts of the assessee's case are similar to that of the case decided by the Hon'ble High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come was derived. In view of this the learned Deptl. Representative contended that the inclusion of agricultural income for rate purposes in the income tax assessments will not support the assessee's contention. HE urged that the order passed by the Dy. CIT(A) should be confirmed. 5. We have carefully considered the rival submissions and have also gone through the relevant assessment orders passed by the WTO and have also perused the orders passed by the Dy. CIT(A). It is an undisputed fact that according to the revenue records in the form of 7/12 panipatraks these lands owned by the assessee were used for agricultural purposes during the years under consideration. The Dy. CIT(A) vide para 3 of his order for asst. yr. 1981-82, which is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... total income is perused with the balance sheet it would be self evident that such agricultural income was derived from the aforesaid lands. The Judgments of the Hon'ble Gujarat High Court relied upon by the learned Depttl. Representative are apparently distinguishable on facts. In the case of HIMATLAL GOVINDJI after the purchase of the land, permission for non agricultural use was obtained the land was plotted out and a large number of plots were sold for building purposes. In the instant case it was specifically submitted by the learned counsel for the assessee before the authorities that the assessee has not even applied for such No objection Certificate. In fact they have claimed exemption in respect of these agricultural lands under the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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