TARUN CHANDRA BARUA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE following question is referred to this court under sub-section (2) of section 256 of the Income-tax Act. THE question reads as under :

(2.) THE question relates to the user of the land, viz., whether it was agricultural land or non-agricultural land.

(3.) THE Tribunal, having regard to the declaration made by the assessee, held that neither 5 bighas nor 25 bighas of land could, when acquired by the Government, have been put under cultivation. The Appellate Assistant Commissioner, when he inspected the land, could not have seen the land as under cultivation, as, by that time, a road perhaps was laid and therefore, the land was held as agricultural land within the meaning of section 2 (4A) of the Act.