Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2011 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (4) TMI 202 - AT - Income TaxAgricultural lands or not - Provision of section 194LA - There is no quarrel on this point that when there is a dispute about the question of whether the land acquired is a agricultural land, the competent authority is the Income-tax authorities - The AO has dealt with the question and the CIT(A) has already considered this question and came to the conclusion that the land in question acquired by the authority is agricultural land and therefore no tax was required to be deducted under section 194LA - Therefore, the question has been decided by the revenue authorities - Moreover, after considering the relevant provisions of the Act and particularly section 194LA, find that the land in question is basically an agricultural land and there is no material either pointed out by the AO or brought before us to show that the land acquired was used for non-agricultural purposes by the owners of the land. The AO has come out with the arguments that since the land was not under cultivation and it was not fit for agricultural, therefore, it cannot be treated as agricultural land - it is not a decisive factor when the land itself is agricultural land though may not be used for agricultural purposes but unless and until the same is used for non-agricultural purposes it cannot be said that the land cannot be treated as agricultural land for the purposes of section 194LA - The SLAO has already specified certain lands which were non-agricultural land and therefore,do no find any reason to interfere with the order of the CIT(A) - Accordingly, the order of the CIT(A) is upheld.
|