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2018 (1) TMI 277 - HC - Income TaxNature of land - agricultural land - Held that:- Whether the land is an agricultural land or not is essentially a question of fact and the question has to be answered in each case having regard to the fact and circumstances of the case. One among the tests laid down by the Hon'ble Supreme Court in Sarifabibi Mohmed Ibrahim (1993 (9) TMI 10 - SUPREME Court) was that the fact that the land is entered as agricultural land in the revenue records and is assessed as such under the Land Revenue Code would be a circumstance in favour of conclusion that it is an agricultural land. It was pointed out that this would raise only a prima facie presumption and the said presumption can be destroyed by other circumstances pointed to the contrary conclusion. In our considered view, the presumption that if the land is recorded as agricultural land in the revenue records, it would only enure in favour of the assessee and the onus to dislodge the said presumption is on the Revenue. In the instant case, apart from the revenue records classifying the land as agricultural land, the Assessing Officer accepted the agricultural income declared from the said property for the Assessment Year 2010-11 and completed the assessment. Merely because the property fetched an income of only ₹ 65,300/- during the relevant Assessment Year is not a ground to discredit the assessment by itself, which has determined the character of the land to be agricultural land. Thus, we find that the entire issue is purely factual and no substantial question of law arises for consideration in this appeal.
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