CWT v. Officer-in-Charge (Court of Wards), Paigha

105 ITR 133Supreme Court of India1976#1208 most cited

What is CWT v. Officer-in-Charge (Court of Wards), Paigha authority for?

The character of land as agricultural land or a capital asset is a question of fact determined by the cumulative effect of all circumstances. Classification in revenue records alone is not conclusive evidence of agricultural use; actual agricultural operations must be proven.

93

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

CWT v. Officer-in-Charge · Paigha · 105 ITR 133 · agricultural land definition · capital asset transfer · Section 2(14)(iii) · Section 54B · revenue records evidentiary value · onus of proof for agricultural land · actual agricultural operations

Sections most often in play

Section 143(3)Section 54BSection 133(6)Section 142(1)Section 143(1)Section 143(2)Section 147Section 148

Issues it is cited on

section 2(14)(iii)(a)section 2(14)(iii)(b)section 115adsection 2(14)(iii)section 2(1a)section 63section 2(1)section 96section 60section 2(13)section 2(14)transfer of capital asset

Judgments citing CWT v. Officer-in-Charge (Court of Wards), Paigha

Mr K. P. Manjunatha Reddy, Bangalore vs. The Income Tax Officer, Ward 4(3)(2), Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 977/BANG/2019[2014-15]Status: DisposedITAT Bangalore25 Mar 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2014-15

For Appellant: Shri Thirumala Naidu, A.RFor Respondent: Smt. Priyadarshini Mishra, D.R
Section 10(1)Section 143(3)Section 2(14)Section 271(1)(c)

…d High Courts and he, particularly relied on the following decisions : i) CIT v. Gemini Pictures P. Ltd., (1996) 220 ITR 43 (SC); ii) Mahaveer Enterprises v. Union of India (2000) 224 ITR 789 (Raj); iii) CWT v. Officer-in-charge (Court of Wards) Paigah (1976) 105 ITR 133 (SC); iv) G. M. Omer Khan v. Addl. CIT (1992) 196 ITR 269 (SC); v) Smt. Sarifabibi Mohmed Brahim v. CIT (1993) 204 ITR 631(SC) On the basis of the above, the assessee was liable to pay capital gains tax. Aggrieved by the above assessee approached the first appellate authority. Mr. K.P. Manjunatha Reddy, Bangalore Page 42 of 66 10. The Commission…

Shri D.Dasappa, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, both the appeals of the assessee are partly allowed

ITA 2223/BANG/2016[2009-10]Status: DisposedITAT Bangalore09 Feb 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri L. Bharath, CAFor Respondent: Capt. Pradeep Shoury Arya, Addl.CIT(DR)(ITAT)
Section 132Section 153CSection 2(14)Section 80

…d High Courts and he, particularly relied on the following decisions : i) CIT v. Gemini Pictures P. Ltd., (1996) 220 ITR 43 (SC); ii) Mahaveer Enterprises v. Union of India (2000) 224 ITR 789 (Raj); iii) CWT v. Officer-in-charge (Court of Wards) Paigah (1976) 105 ITR 133 (SC); iv) G. M. Omer Khan v. Addl. CIT (1992) 196 ITR 269 (SC); v) Smt. Sarifabibi Mohmed Brahim v. CIT (1993) 204 ITR 631(SC) On the basis of the above, the assessee was liable to pay capital gains tax. Aggrieved by the above assessee approached the first appellate authority. 10. The Commissioner of Income-tax (Appeals) vide page 3 of his order…

Shri D.Dasappa, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, both the appeals of the assessee are partly allowed

ITA 2222/BANG/2016[2008-09]Status: DisposedITAT Bangalore09 Feb 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri L. Bharath, CAFor Respondent: Capt. Pradeep Shoury Arya, Addl.CIT(DR)(ITAT)
Section 132Section 153CSection 2(14)Section 80

…d High Courts and he, particularly relied on the following decisions : i) CIT v. Gemini Pictures P. Ltd., (1996) 220 ITR 43 (SC); ii) Mahaveer Enterprises v. Union of India (2000) 224 ITR 789 (Raj); iii) CWT v. Officer-in-charge (Court of Wards) Paigah (1976) 105 ITR 133 (SC); iv) G. M. Omer Khan v. Addl. CIT (1992) 196 ITR 269 (SC); v) Smt. Sarifabibi Mohmed Brahim v. CIT (1993) 204 ITR 631(SC) On the basis of the above, the assessee was liable to pay capital gains tax. Aggrieved by the above assessee approached the first appellate authority. 10. The Commissioner of Income-tax (Appeals) vide page 3 of his order…

Shri Bhupinder Kumar Sekhari, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 1767/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…piyasal trees, 'not grown by human skill and labour' constitutes agricultural income? The decision that directly considered the issue, though under the Wealth-tax Act, 1957 is in CWT v. Officer-in-charge ITA Nos.5312/Del/2014 & Others (Court of Wards) {1976} 105 ITR 133 (SC) (hereinafter referred to as the Begumpet Palace case). It was an appeal from a Full Bench decision of the Andhra Pradesh High Court. The High Court had taken the view, following a decision of the Madras High Court in T. Sarojini Devi v. T. Sri Krishna AIR 1944 Mad. 401, that the expression 'agricultural land' should be given the widest meani…

Smt Pooja Sekhari, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 1766/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…piyasal trees, 'not grown by human skill and labour' constitutes agricultural income? The decision that directly considered the issue, though under the Wealth-tax Act, 1957 is in CWT v. Officer-in-charge ITA Nos.5312/Del/2014 & Others (Court of Wards) {1976} 105 ITR 133 (SC) (hereinafter referred to as the Begumpet Palace case). It was an appeal from a Full Bench decision of the Andhra Pradesh High Court. The High Court had taken the view, following a decision of the Madras High Court in T. Sarojini Devi v. T. Sri Krishna AIR 1944 Mad. 401, that the expression 'agricultural land' should be given the widest meani…

Shri Gaurav Sekhari, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 1765/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…piyasal trees, 'not grown by human skill and labour' constitutes agricultural income? The decision that directly considered the issue, though under the Wealth-tax Act, 1957 is in CWT v. Officer-in-charge ITA Nos.5312/Del/2014 & Others (Court of Wards) {1976} 105 ITR 133 (SC) (hereinafter referred to as the Begumpet Palace case). It was an appeal from a Full Bench decision of the Andhra Pradesh High Court. The High Court had taken the view, following a decision of the Madras High Court in T. Sarojini Devi v. T. Sri Krishna AIR 1944 Mad. 401, that the expression 'agricultural land' should be given the widest meani…

Shri Bhupinder Kumar Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5378/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…piyasal trees, 'not grown by human skill and labour' constitutes agricultural income? The decision that directly considered the issue, though under the Wealth-tax Act, 1957 is in CWT v. Officer-in-charge ITA Nos.5312/Del/2014 & Others (Court of Wards) {1976} 105 ITR 133 (SC) (hereinafter referred to as the Begumpet Palace case). It was an appeal from a Full Bench decision of the Andhra Pradesh High Court. The High Court had taken the view, following a decision of the Madras High Court in T. Sarojini Devi v. T. Sri Krishna AIR 1944 Mad. 401, that the expression 'agricultural land' should be given the widest meani…

Shri Bhupinder Kumar Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5377/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

Bench: Shri G.S.Pannu & Shri Kul Bharat

…piyasal trees, 'not grown by human skill and labour' constitutes agricultural income? The decision that directly considered the issue, though under the Wealth-tax Act, 1957 is in CWT v. Officer-in-charge ITA Nos.5312/Del/2014 & Others (Court of Wards) {1976} 105 ITR 133 (SC) (hereinafter referred to as the Begumpet Palace case). It was an appeal from a Full Bench decision of the Andhra Pradesh High Court. The High Court had taken the view, following a decision of the Madras High Court in T. Sarojini Devi v. T. Sri Krishna AIR 1944 Mad. 401, that the expression 'agricultural land' should be given the widest meani…

M/S. Keerthi International Products Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5375/DEL/2014[2008-09]Status: DisposedITAT Delhi30 Sept 2021AY 2008-09

Bench: Shri G.S.Pannu & Shri Kul Bharat

…piyasal trees, 'not grown by human skill and labour' constitutes agricultural income? The decision that directly considered the issue, though under the Wealth-tax Act, 1957 is in CWT v. Officer-in-charge ITA Nos.5312/Del/2014 & Others (Court of Wards) {1976} 105 ITR 133 (SC) (hereinafter referred to as the Begumpet Palace case). It was an appeal from a Full Bench decision of the Andhra Pradesh High Court. The High Court had taken the view, following a decision of the Madras High Court in T. Sarojini Devi v. T. Sri Krishna AIR 1944 Mad. 401, that the expression 'agricultural land' should be given the widest meani…

M/S. Nova Infratech Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5364/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…piyasal trees, 'not grown by human skill and labour' constitutes agricultural income? The decision that directly considered the issue, though under the Wealth-tax Act, 1957 is in CWT v. Officer-in-charge ITA Nos.5312/Del/2014 & Others (Court of Wards) {1976} 105 ITR 133 (SC) (hereinafter referred to as the Begumpet Palace case). It was an appeal from a Full Bench decision of the Andhra Pradesh High Court. The High Court had taken the view, following a decision of the Madras High Court in T. Sarojini Devi v. T. Sri Krishna AIR 1944 Mad. 401, that the expression 'agricultural land' should be given the widest meani…

Smt. Shobha Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5362/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

Bench: Shri G.S.Pannu & Shri Kul Bharat

…piyasal trees, 'not grown by human skill and labour' constitutes agricultural income? The decision that directly considered the issue, though under the Wealth-tax Act, 1957 is in CWT v. Officer-in-charge ITA Nos.5312/Del/2014 & Others (Court of Wards) {1976} 105 ITR 133 (SC) (hereinafter referred to as the Begumpet Palace case). It was an appeal from a Full Bench decision of the Andhra Pradesh High Court. The High Court had taken the view, following a decision of the Madras High Court in T. Sarojini Devi v. T. Sri Krishna AIR 1944 Mad. 401, that the expression 'agricultural land' should be given the widest meani…

Smt. Puja Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5361/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…piyasal trees, 'not grown by human skill and labour' constitutes agricultural income? The decision that directly considered the issue, though under the Wealth-tax Act, 1957 is in CWT v. Officer-in-charge ITA Nos.5312/Del/2014 & Others (Court of Wards) {1976} 105 ITR 133 (SC) (hereinafter referred to as the Begumpet Palace case). It was an appeal from a Full Bench decision of the Andhra Pradesh High Court. The High Court had taken the view, following a decision of the Madras High Court in T. Sarojini Devi v. T. Sri Krishna AIR 1944 Mad. 401, that the expression 'agricultural land' should be given the widest meani…

Smt. Puja Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5360/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

Bench: Shri G.S.Pannu & Shri Kul Bharat

…piyasal trees, 'not grown by human skill and labour' constitutes agricultural income? The decision that directly considered the issue, though under the Wealth-tax Act, 1957 is in CWT v. Officer-in-charge ITA Nos.5312/Del/2014 & Others (Court of Wards) {1976} 105 ITR 133 (SC) (hereinafter referred to as the Begumpet Palace case). It was an appeal from a Full Bench decision of the Andhra Pradesh High Court. The High Court had taken the view, following a decision of the Madras High Court in T. Sarojini Devi v. T. Sri Krishna AIR 1944 Mad. 401, that the expression 'agricultural land' should be given the widest meani…

Sh. Kapil Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5315/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…piyasal trees, 'not grown by human skill and labour' constitutes agricultural income? The decision that directly considered the issue, though under the Wealth-tax Act, 1957 is in CWT v. Officer-in-charge ITA Nos.5312/Del/2014 & Others (Court of Wards) {1976} 105 ITR 133 (SC) (hereinafter referred to as the Begumpet Palace case). It was an appeal from a Full Bench decision of the Andhra Pradesh High Court. The High Court had taken the view, following a decision of the Madras High Court in T. Sarojini Devi v. T. Sri Krishna AIR 1944 Mad. 401, that the expression 'agricultural land' should be given the widest meani…

Sh. Kapil Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5314/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

Bench: Shri G.S.Pannu & Shri Kul Bharat

…piyasal trees, 'not grown by human skill and labour' constitutes agricultural income? The decision that directly considered the issue, though under the Wealth-tax Act, 1957 is in CWT v. Officer-in-charge ITA Nos.5312/Del/2014 & Others (Court of Wards) {1976} 105 ITR 133 (SC) (hereinafter referred to as the Begumpet Palace case). It was an appeal from a Full Bench decision of the Andhra Pradesh High Court. The High Court had taken the view, following a decision of the Madras High Court in T. Sarojini Devi v. T. Sri Krishna AIR 1944 Mad. 401, that the expression 'agricultural land' should be given the widest meani…

Smt. Aarti Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5313/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…piyasal trees, 'not grown by human skill and labour' constitutes agricultural income? The decision that directly considered the issue, though under the Wealth-tax Act, 1957 is in CWT v. Officer-in-charge ITA Nos.5312/Del/2014 & Others (Court of Wards) {1976} 105 ITR 133 (SC) (hereinafter referred to as the Begumpet Palace case). It was an appeal from a Full Bench decision of the Andhra Pradesh High Court. The High Court had taken the view, following a decision of the Madras High Court in T. Sarojini Devi v. T. Sri Krishna AIR 1944 Mad. 401, that the expression 'agricultural land' should be given the widest meani…

Smt. Aarti Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5312/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

Bench: Shri G.S.Pannu & Shri Kul Bharat

…piyasal trees, 'not grown by human skill and labour' constitutes agricultural income? The decision that directly considered the issue, though under the Wealth-tax Act, 1957 is in CWT v. Officer-in-charge ITA Nos.5312/Del/2014 & Others (Court of Wards) {1976} 105 ITR 133 (SC) (hereinafter referred to as the Begumpet Palace case). It was an appeal from a Full Bench decision of the Andhra Pradesh High Court. The High Court had taken the view, following a decision of the Madras High Court in T. Sarojini Devi v. T. Sri Krishna AIR 1944 Mad. 401, that the expression 'agricultural land' should be given the widest meani…

Shri Ashokbhai Kanubhai Patel, Ahmedabad vs. The ACIT (Int.Taxa.)-1, Ahmedabad

In the result, the appeal filed by the assessee is allowed

ITA 405/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad31 May 2021AY 2016-17

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 405/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2016-2017 Shri Ashokbhai Kanubhai Patel, A.C.I.T., 8, Parul Society, Vs. (Int. Taxation)-1, Opp. Memnagar Fire Station, Ahmedabad. Navrangpura, Ahmedabad-380009. Pan: Arrpp4895J

For Appellant: Shri Vijay Patel, A.RFor Respondent: Shri Dinesh Singh, Sr.D.R
Section 143(3)Section 54B

…ned DR at the time of hearing. Indeed, the contention of the learned DR appears to be true in the light of the judgment of constitution bench of Hon’ble Supreme Court in the case of Commissioner of Wealth Tax vs. Officer-in-Charge (Court of Wards) reported in 105 ITR 133 wherein it was held as under. If there is neither anything in its condition, nor anything in evidence to indicate the intention of its owners or possessors, so as to connect it with an agricultural purpose, the land could not be "agricultural land" for the purposes of earning an exemption under the Act. Entries in revenue records are, not conclu…

Shri Santhosh Meenakshi Textiles Pvt. Ltd., Coimbatore vs. ITO, Corporate Ward-3, Coimbatore

ITA 2841/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shriv.Durga Rao & Shri G.Manjunathaआयकरअपीलसं./I.T.A.No.2841/Chny/2019 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. Shri Santhosh Meenakshi Textiles Vs Income Tax Officer, Pvt Ltd. Corporate Ward-3, 15, Sehuram , Sundresa Iyer Layout Coimbatore. Trichy Road, Coimbatore-641 018. Pan: Aajcs 4184M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G.Chandrababu, Addl CITFor Respondent: 22.02.2021

…as agricultural land and land revenue was paid in respect of such land does not make it agricultural. 14. The Locus classicus on the subject is the decision rendered by the Supreme Court in the case of CWT Vs Officer-in-charge (court of wards), Paigah (1976) 105 ITR 133 (SC). There have 7 been further clarifications on the subject from the Apex Court in G M Omer Khan Vs. AddI. CIT (1992 ) 196 ITR 269 (SC) and Smt. Sarifabibi Mohammed IbrahimVs CIT(1993) 204 ITR 631(SC). In these cases Apex Court had laid down following tests to treat a land as agricultural or non agricultural. 1] The proximity of the and to buil…

Ramnath and Co vs. The Commissioner of Income Tax

C.A. No.-002506-002509 - 2020Supreme Court05 Jun 2020

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

Section 80

…s rather interlaced in the literal rule of interpretation. This aspect was amply highlighted and expounded by the Constitution Bench of this Court in the case of Commissioner of Wealth- Tax, Andhra Pradesh v. Officer-in-Charge (Court of Wards), Paigah: (1976) 105 ITR 133 as follows (at p.137 of ITR) : “8 . It is true that in Raja Benoy Kumar Sahas Roy's case: [1957] 32 ITR 466(SC) this court pointed out that meanings of words used in Acts of Parliament are not necessarily to be gathered from dictionaries which are not authorities on what Parliament must have meant. Nevertheless, it was also indicated there…