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2020 (5) TMI 623 - AT - Income TaxCapital gain on sale of land - whether the land in question is agricultural land or not? - assessee have filed certificate from the Tehsildar and copies of Khasra and Khatauni in support of their claim that the land in question was agricultural - HELD THAT:- In view of the various documents filed by the assessee in support of their claim of the land being agricultural in nature, which were totally ignored by the lower authorities, and the fact that the two assesses i.e. Mrs. Urmila Ghanshyam Dass Ghiraiya and Smt. Usha Devi have been regularly showing agricultural income in their returns of income, we are unable to subscribe to the conclusion arrived at by the CIT (A) that the land in question was not agricultural land. Accordingly, while holding that the land in question was agricultural land - Decided in favour of assessee.
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