Actual Agricultural Operation, Not a Necessary Condition To Qualify As Agricultural Land; Bombay High Court
Live LawThe Bombay High Court has held that actual carrying on of agricultural operations is not a necessary condition for deciding that the parcels of land were agricultural lands.The bench of Justice K. R. Shriram and Justice Dr. Neela Gokhale has quashed the order and remanded the matter for passing the fresh assessment order. The Bombay High Court has held that actual carrying on of agricultural operations is not a necessary condition for deciding that the parcels of land were agricultural lands. The CIT accepted the petitioner's contention that actual carrying on of agricultural operations is not a necessary condition for deciding that a particular parcel of land was agricultural land. The court noted that the order of the ITAT must be read and understood as restricting the scope of the department only to question the evidence filed by the assessee, which is also obvious from the fact that the ITAT has not disturbed the findings of the CIT that actual carrying on of agricultural operations is not a necessary condition for deciding that a particular parcel of land is agricultural land.
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