TMI Blog2012 (4) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... hat as per revenue records no crop was cultivated/agricultural activity undertaken on the land owned by the assessee - no concrete evidence has been brought on record by the assessee to controvert the finding of facts recorded by the lower authorities - production of statements of neighbours of the assessee are vague and sketchy - the assessee has miserably failed to prove that the land in question was agricultural land and he had cultivated crops in the land – against assessee. - IT Appeal No.1584 (Mds.) of 2011 - - - Dated:- 14-3-2012 - ABRAHAM P.GEORGE, VIKAS AWASTHY, JJ. ORDER Vikas Awasthy, Judicial Member The present appeal has been filed by the assessee impugning the order dated 22.06.2011 relevant to the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f crops in the lands owned by the appellant. The A.R. stated that neighbour certificates were available and could be produced. The A.R. was asked to produce any form of evidence to show that the land was used for agricultural purposes. The A.R. was given opportunity to prove that the cultivation of crops has been done, by furnishing proof of purchase of seeds, fertilizers, pesticides etc. The appellant could not produce any evidence even regarding sale of agricultural produce. The Assessing Officer has given sufficient opportunity to the assessee to prove the claim of deduction under section 54B. Section 54 deals with the capital gains on transfer of land used for agricultural purpose not to be charged in certain cases. The A.R. could not p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer, Pulikulam Village, Coimbatore (North) provided details which conclusively prove that no crop was cultivated in the land owned by the assessee from July, 2006 to June, 2008. Further, enquiry from Tahsildar, Coimbatore (North) revealed that no agricultural activity was carried on by the assessee in the land owned by him. The learned D.R. also submitted that a perusal of revenue records (Chitta Adangal) revealed that no agricultural operations were being done in the two years immediately preceding the date on which the transfer took place. 7. The learned A.R. submitted that certificates from the neighbours were produced before the learned Commissioner of Income Tax(Appeals) to show that the land in question is agricultural land b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of transfer of original asset, another land for agricultural purposes. It is evident from the records that the assessee has not satisfied the condition no.1 ( supra ). The Assessing Officer had made a detailed enquiry to ascertain the nature of the land and the crops cultivated on the land owned by the assessee. During the course of enquiry by the Assessing Officer, the land revenue authorities had categorically stated that as per revenue records no crop was cultivated/agricultural activity undertaken on the land owned by the assessee. We find that no concrete evidence has been brought on record by the assessee to controvert the finding of facts recorded by the lower authorities, except production of statements of neighbours of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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