TMI Blog2018 (1) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... ise only a prima facie presumption and the said presumption can be destroyed by other circumstances pointed to the contrary conclusion. In our considered view, the presumption that if the land is recorded as agricultural land in the revenue records, it would only enure in favour of the assessee and the onus to dislodge the said presumption is on the Revenue. In the instant case, apart from the revenue records classifying the land as agricultural land, the Assessing Officer accepted the agricultural income declared from the said property for the Assessment Year 2010-11 and completed the assessment. Merely because the property fetched an income of only ₹ 65,300/- during the relevant Assessment Year is not a ground to discredit the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would clearly show that no deduction is allowable ? iii.Whether the reasoning and finding of the Tribunal is proper simply because the land is entered in the revenue records as agricultural would not mean that it is being used mainly for the purpose of agriculture and it is not material if a small portion of the land was being used for the purpose of agriculture as held by the Apex Court in the case of Nand Kumar Agarwal vs. State of U.P. ? 3. Before we consider as to whether a question of law arises for consideration in this appeal, it would be necessary to take note of certain facts:- The Revenue preferred an appeal before the Tribunal challenging the order passed by the Commissioner of Income-tax (Appeals) [in short 'CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Appellate Authority, the Revenue placed reliance on the decision of the Hon'ble Supreme Court in Smt.Sarifabibi Mohmed Ibrahim vs. CIT, (1993) 204 ITR 631 (SC) and pointed out that 13 tests have been laid down by the Hon'ble Supreme Court and by applying those tests, the Appellate Authority has to reject the appeal affirming the order passed by the Assessing Officer. The Appellate Authority considered the decision of the Hon'ble Supreme court in the case of Sarifabibi Mohmed Ibrahim (supra) and proceeded to take a decision in the matter taking note of the factual position and found that the assessee had furnished original return of income in which agricultural income of ₹ 65,300/- was disclosed and an order of asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the question has to be answered in each case having regard to the fact and circumstances of the case. 6. Further, the Tribunal noted the tests laid down by the Hon'ble Supreme Court in Sarifabibi Mohmed Ibrahim (supra) and also on facts, concluded that the land is an agricultural land. One among the tests laid down by the Hon'ble Supreme Court in Sarifabibi Mohmed Ibrahim (supra) was that the fact that the land is entered as agricultural land in the revenue records and is assessed as such under the Land Revenue Code would be a circumstance in favour of conclusion that it is an agricultural land. It was pointed out that this would raise only a prima facie presumption and the said presumption can be destroyed by other circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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