TMI Blog2021 (4) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... icultural land, the very same finding applies to the case of the respondent assessee. In these circumstances, following the judgment the concurrent findings recorded by the Commissioner of Income Tax and the Income Tax Appellate Tribunal does not call for any interference. - T.C.A.No.6 of 2014 - - - Dated:- 16-3-2021 - THE HON'BLE MR. JUSTICE M.DURAISWAMY AND THE HON'BLE MRS.JUSTICE T.V.THAMILSELVI For Appellant: Mrs.S.Premalatha, Standing Counsel For Respondent: Ms.Sriniranjani Srinivasan JUDGMENT M.DURAISWAMY, J. Challenging the order passed in I.T.A.No.633/Mds/2012 in respect of the assessment year 2007-08 on the file of the Income Tax Appellate Tribunal, Chennai, A Bench, the Revenue has fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Income Tax as well as the Income Tax Appellate Tribunal concurrently held that the land in question is an agricultural land and decided the issue in favour of the assessee. 6.Ms.Sriniranjani Srinivasan, learned counsel appearing for the respondent assessee submitted that in respect of the land in the very same survey number, the respondent's husband's case was decided in his favour, classifying the land as an agricultural land and therefore, the very same finding would apply to the case of the assessee. In the case of the respondent's husband in T.C.A.No.268 of 2011 [The Commissioner of Income Tax, Chennai Vs. P.Ashok Kumar], the Hon'ble Division Bench of this Court, by order dated 02.01.2019 , held as follows: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Division Bench finds that the respondent's husband's land is an agricultural land, the very same finding applies to the case of the respondent assessee. 8.Mrs.S.Premalatha, learned standing counsel appearing for the appellant Revenue submitted that the order passed in T.C.A.No.268 of 2011 has become final, since the Revenue has not filed any appeal. 9.In these circumstances, following the judgment dated 02.01.2019 made in T.C.A.No.268 of 2011, the concurrent findings recorded by the Commissioner of Income Tax and the Income Tax Appellate Tribunal does not call for any interference. We do not find any ground much less any substantial question of law to interfere with the concurrent findings of the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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