COMMISSIONER OF INCOME TAX Vs. LAKHEE

JUDGEMENT

(1.) THE case is listed for appropriate orders as the Revenue, at whose instance the reference has been made, has failed to file the paper books despite various opportunities. Since, in our opinion, the issue raised in the present reference is no longer res integra, insofar as this Court is concerned, we dispense with the filing of the paper books and proceed to dispose of the reference at this stage itself.

(2.) THE following questions have been referred by the Tribunal for our opinion :

(3.) A similar issue came up for consideration of this Court in CIT vs. Surjan Singh and Ors. (IT Ref. No. 572/83 etc.) and vide order dt. 10th Oct., 2002 [reported at (2002) 178 CTR (Del) 547-Ed], it has been held that sub-cl. (a) of the said section postulates only two conditions namely, (i) that the agricultural land should be in an area within the municipality and (ii) the area should have a population of more than 10,000. The controversy as to whether it was only the population of the area concerned which was to be taken into account for the purpose of cl. (ii) or the population of the municipality within whose jurisdiction the area falls, now stands resolved in the aforenoted decision. Following the said decision, the questions referred are answered in the negative i.e., in favour of the Revenue and against the assessee.