TMI Blog1988 (11) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act, 1961, is made at the instance of the assessee and raises the following question : "Whether, on the facts and in the circumstances of the case, the assessee's lands at Chembur acquired by the Government were 'not agricultural lands' within the meaning of section 2(14)(iii) of the Income-tax Act, 1961 ?" The reference relates to the assessment years 1967-68 to 1969-70, the relevant previ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was assessed to land revenue ; that it was utilised for the growth of mangoes and grass ; that no certificate under section 230A of the Income-tax Act had been called for by the Sub Registrar of Assurances ; that extracts of its record of rights showed that paddy had been grown upon it in 1941-42 and 1942-43 and grass thereafter : and that the Tahsildar concerned had issued a certificate stating t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Tribunal observed: "In the present case, in the absence of any evidence to show that the land was put to any agricultural use at any particular point of time even in the past, apart from the sale of some mangoes and grass, it could not be held that the lands could be treated as agricultural lands." The Tribunal, therefore, sustained the finding of the Appellate Assistant Commissioner that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal has been asked to refer a question impugning the validity of the findings sustainable on any principle of law, the facts stated in the statment of case would form the basis on which the legality or otherwise of the assessment would alone require to be considered by the High Court. The judgment then says that the court has a right to intervene if the conclusion of the Tribunal is, to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce in the Tribunal's judgment which has been quoted above does not indicate that the Tribunal ignored the extracts from the record of rights or the Tahsildar's certificate. The Tribunal's order shows that these were taken into consideration. The sentence quoted indicates only that the Tribunal found the evidence insufficient to establish that the land was agricultural land. This is a reasonable co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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