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TMI Blog2016 (3) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... ounds raised in these appeals as under:- GROUNDS RAISED BY THE ASSESSEE: 1. The Learned C.I.T., (Appeals), Lucknow erred while sustaining the charging of capital gain on the appellant. 1. (a)The Learned C.I.T., (Appeals), Lucknow erred while not considering that the appellant is not the legal owner of the land. 1. (b) The Learned C.I.T., (Appeals), Lucknow erred while not considering that the person from whom the appellant had purchased the property was not the legal owner of land, as such charging of capital gain is bad in the eyes of law. 1. (c) The Learned C.I.T., (Appeals), Lucknow erred while not considering that the tilte of the appellant is bad consequently he is bound to return the sale consideration to the purchaser of pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in at Rs. 72,58,724/- in the hands of the assessee. 5. The assessee has raised a plea before the Assessing Officer that the ownership of this land was disputed by the Court and the assessee was not held to be owner of the land. Therefore, he has no right to sell the land and the capital gain cannot be computed in the hands of the assessee. But this contention of the assessee was not rather considered by the Assessing Officer and he computed the long term capital gain in his hands. 6. The assessee preferred an appeal before the ld. CIT(A) and raised similar arguments, but the ld. CIT(A) has taken into account the fact that the land was sold by the assessee as well as his wife, Smt. Paramjeet Kaur and he accordingly held that 50% capital ga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vyapar and Others in Writ Petition No.29 (LA) of 1998. 8. The ld. D.R., on the other hand, has submitted that if the contention of the assessee that he was not the owner of the land and therefore, no capital gain accrued to it is accepted, then whatever money has been earned by the assessee in such transaction would be the income from other sources, if not capital gain. As per sale document, the assessee has sold this land for Rs. 45,17,500/- and according to the assessee, the land was acquired by him for Rs. 3.60 lakhs, therefore, the difference of the amount is an income from other sources in the hands of the assessee. Under the garb of his argument, he cannot be escaped from the tax liabilities. The assessee has received the aforesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the order of the Tehsildar appearing at pages 3 to 6 of the compilation of the assessee, we find that this order was passed with respect to land bearing Khasra No.1584 क for land measuring 1.986 Hectare and the other Khasra No.1607 ग for land measuring 0.5310 Hectare. Therefore, with respect to land bearing Khasra No.1584 क measuring land 1.986 Hectare, the assessee cannot be called to be the owner of the land, as the land was mutated in the name of Vijay Kumar Mehra s/o Pannalal Mehra vide order dated 5.3.2010 pursuant to the direction of the Hon'ble High Court in writ petition No.6105 of 2005. 10. Nothing is placed before us as to whether this order of the Tehsildar was either challenged by any of the parties. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.1584 क measuring 1.986 Hectare and Khasra No.1584 ख measuring 0.101 Hectare land were purchased by the assessee and his wife, Smt. Paramjeet Kaur. 11. The onus is upon the assessee to establish through documents that the impugned land was purchased by the assessee and his wife. The, onus is also upon the assessee to establish that the other land bearing Khasra No.1584 ख for land measuring 0.101 hectare is still owned by them or it was also disputed by some other party as the order of the Tehsildar talks about the land bearing Khasra No.1584 क for the land measuring 1.986 Hectare. It is also for the assessee to establish as to whether he has refunded the entire amount to M/s Sanskar Foundation to whom he sold the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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