2003 (12) TMI 644

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..... rising from the order of the Tribunal requiring our attention. The assessee's lands have admittedly been treated as agricultural lands in the wealth-tax assessment of the assessee for several years. It is classified as agricultural land. It was used for the purpose of growing crops. All that had happened in these assessment years was that the land was lying fallow. 2. The fact that the land .....

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..... tanding the classification of the land as agricultural land, having regard to the manner of its disposal, the purpose for which it is disposed and the short period of time within which the land was put to non- agricultural use by the buyer, the land was required to be regarded as non- agricultural land. Even while rendering that decision, the Supreme Court emphasised the fact that as to whether a .....

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