T. RAGHAVENDRA GOWDA,BANGALORE vs. DCIT, BANGALORE
In the result, the appeals filed by the assessee are allowed
ITA 1058/BANG/2015[2005-06]Status: DisposedITAT Bangalore17 May 2017AY 2005-06
Bench: Shri Inturi Rama Rao & Shri. Laliet Kumar
For Appellant: Shri. G. Kamaladhar, Standing CounselFor Respondent: Shri. L. Bharath, CA
Section 143(3)Section 148
…erted for non-agricultural purpose. Therefore, the issue to be adjudicated by us is whether this factor alone can militate against the appellant to claim that it is an agricultural land. The Hon’ble Gujarat High Court in the case of CIT Vs. Vajulal Chunilal 120 ITR 21 (Gujarat) after referring to its earlier decision in the case of Smt. Chandravati Atmaram 114 ITR 302 (Guj.) and the Hon’ble Supreme Court’s decision in the case of CWT V. Officer-in-Charge (Court of Wards) 105 ITR 133 held that the land does not seem to be agricultural land merely because the permission is granted for non-agricultural use and…