Appeal under Section 260-A of the Income Tax Act, 1961 challenging Tribunal's finding that sold and purchased lands were agricultural. Appeal dismissed via Low Tax Effect circular.
Appeal dismissed based on Low Tax Effect; Qs of law kept open.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
T.C.A.No.784 of 2018
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 15.10.2024
CORAM :
THE HONOURABLE MR.JUSTICE R. SURESH KUMAR AND THE HONOURABLE MR.JUSTICE C. SARAVANAN
T.C.A.No.784 of 2018
Principal Commissioner of Income Tax 1 63, Race Course Road Coimbatore.
.. Appellant
Vs.
K.Shanthi
.. Respondent
Prayer: Appeal filed under Section 260-A of the Income Tax Act, 1961, against the order of Income Tax Appellate Tribunal Madras “D” Bench dated 02.02.2018 passed in I.T.A.No.433/Mds/2017.
For the Appellant : Mr.Karthik Ranganathan Senior Standing Counsel
JUDGMENT
(Order of the Court was made by R.SURESH KUMAR, J.) The present tax case appeal was admitted on 18.12.2018 by
this Court on the following substantial questions of law:-
"1. Whether the Appellate Tribunal was right in holding that the land sold by the assessee was an agricultural land ignoring the fact that the land sold was barren land and the Village Administrative Officer had certified that no agricultural activity was carried out from 2002-03 onwards?
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T.C.A.No.784 of 2018
2. Whether the Appellate Tribunal was right in holding that the lands purchased by assessee were agricultural lands ignoring the fact that the lands purchased were barren lands and assessee had not carried out any agricultural activity subsequent to its purchase?"
low tax effect and the substantial questions of law arising in this appeal are kept open to be decided at the later point of time. There shall be no order as to costs.
Neutral Citation:Yes/No
drm
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T.C.A.No.784 of 2018
R. SURESH KUMAR, J. AND C. SARAVANAN, J.
(drm)
T.C.A.No.784 of 2018
15.10.2024
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2 issues framed by the court
Whether the Appellate Tribunal was right in holding that the land sold by the assessee was agricultural land ignoring that it was barren/unused?
Whether the Appellate Tribunal was right in holding that the lands purchased by the assessee were agricultural lands ignoring that they were barren/unused?
2 provisions across 2 enactments
Principal Commissioner of Income Tax
K. Shanthi
R. Suresh Kumar
C. Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
