TMI Blog2019 (8) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... s a document which proves possession and classification of the land. The copy of the patta issued is a computerised patta. There is a presumption to the validity of such official document and if a party states that the entry is incorrect or the document is false, the onus is on the party to prove the same. There is no allegation made by the Assessing Officer that the patta, copy of which was furnished by the Tahsildar, is a bogus patta. Even going by the Adangal extracts, which were furnished by the VAO, on being summoned under Section 131 of the Act, we find that in column no.19 of the Adangal extract, the land has been described as Tharisu . Therefore, even going by the subsequent records, the character of the land is not stated to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue - Tax Case Appeal No.408 of 2019 - - - Dated:- 10-7-2019 - Mr. Justice T.S. Sivagnanam And Mrs. Justice V. Bhavani Subbaroyan For the Appellant : Mr.T.R.Senthil Kumar, Senior Standing Counsel For the Respondent : Mr.A.S.Sriraman JUDGMENT T.S.SIVAGNANAM, J. This appeal has been filed by the Revenue under Section 260A of the Income-tax Act, 1961 (hereinafter referred to as the Act ), challenging the order dated 05.05.2017, passed by the Income-tax Appellate Tribunal 'B' Bench, Chennai (Tribunal), in I.T.A.No.1564/Mds/2015, for the assessment year 2011-12. 2.The Revenue has raised the following questions and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so produced certificate from the Village Administrative Officer (VAO), Kittampalayam Village, Karumathampatti, Coimbatore District, stating that the lands which were transferred were primarily agricultural lands and as per the original documents maintained in the office of the VAO, it was under cultivation and crops like maize were growing in the said land. Notice was issued by the Assessing Officer to the Tahsildar, Coimbatore, to obtain copies of the records maintained in the office in respect of the lands. The Tahsildar submitted a letter dated 27.01.2014, stating that as per his office records, there was no agricultural activity carried on by the assessee for the year prior to the financial year 2010-11. 6.The Assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d before us is entirely factual. 9.The endeavour of Mr.T.R.Senthil Kumar, is to establish that the land is not an agricultural land for which purpose, the learned Senior Standing Counsel had taken an adjournment on the earlier hearing to enable him to get the relevant records from the Assessing Officer. 10.Today, the learned Senior Standing Counsel has placed a bunch of papers, which is the letter of the Chartered Accountant of the Assessee dated 23.01.2014, along with annexures. 11.It is pointed out by the learned Senior Counsel that the Adangal extract for the fasli year 1418 (2009) and fasli year 1419 (2010) shows that cultivation was done in the land, but subsequently, when the VAO was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no allegation made by the Assessing Officer that the patta, copy of which was furnished by the Tahsildar, is a bogus patta. Even going by the Adangal extracts, which were furnished by the VAO, on being summoned under Section 131 of the Act, we find that in column no.19 of the Adangal extract, the land has been described as Tharisu . Therefore, even going by the subsequent records, the character of the land is not stated to be non agriculture. A land, which is an agricultural land, at many at times, cannot be put to use for agricultural purposes. Merely because an agriculture activity could not be carried on for various reasons including natural causes, it will not cease to be an agricultural land. In the instant case, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision of the Hon'ble Supreme Court in the case of Sarifabibi Mohmed Ibrahim vs. CIT reported in [ 1993] 204 ITR 631 (SC), which decision was relied on by the Revenue to state that the burden of proof to show that the land is an agricultural land is always on the assessee, who seeks exemption under Section 3 of the Act because, the Revenue cannot be expected to produce negative evidence. This decision cannot be applied to the facts of the present case, as the assessee has produced statutory records/revenue records to establish the character of the land. 16.The statement given by the VAO pursuant to summons issued under Section 131 of the Act by deposing before the Assessing Officer cannot improve or delete the en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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