Dr. Motibhai D. Patel v. Commissioner of Income-tax

127 ITR 671High Court1981#5404 most cited

What is Dr. Motibhai D. Patel v. Commissioner of Income-tax authority for?

If agricultural operations are being carried out on land at the time of sale and revenue records indicate it is agricultural land, a presumption arises that it is agricultural in character, which the revenue must rebut. Permission to convert land to non-agricultural use does not render it non-agricultural if not obtained before the sale.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Also referred to as

Dr. Motibhai D. Patel v. CIT · 127 ITR 671 · agricultural land · capital asset · section 2(14)(iii) · revenue records · presumption of agricultural use · conversion to non-agricultural use

Also reported as

5 Taxmann 147

Sections most often in play

Section 143(3)Section 2(14)Section 2(14)(iii)Section 2(14)(iii)(b)Section 2(14)(iii)(b)(I)Section 270A(8)Section 270A(9)

Issues it is cited on

section 2(14)(iii)(a)section 2(14)(iii)(b)section 96section 2(14)(iii)section 2(13)section 63section 2(47)(v)section 2(14)transfer of capital assetjdasection 54bclarificatory amendment

Judgments citing Dr. Motibhai D. Patel v. Commissioner of Income-tax

Bhadrabala Dhimantrai Joshi, Surat vs. ACIT Circle-1(3), Surat

In the result, appeal of the assessee is partly allowed

ITA 126/SRT/2025[2017-18]Status: DisposedITAT Surat26 Sept 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.126/Srt/2025 Assessment Year: 2017-18 (Hybrid Hearing) Bhadrabala Dhimantrai Joshi Assistant Commissioner Of बनाम/ 6Th Shree Nagar Society, Ghod Income-Tax, Circle-1(3), Surat, Vs. Dod Road, Surat-395 001 Anavil Business Centre, Adajan, Surat-395 007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aazpj 4561 G (अपीलाथ"/Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Appellant By Shri P.M. Jagasheth, Ca राज"व क" ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई क" तार"ख/Date Of Hearing 04/08/2025 उ"घोषणा क" तार"ख/Date Of Pronouncement 26/09/2025 आदेश / O R D E R Per Bijayananda Pruseth, Am: This Appeal By The Assessee Emanates From The Order Passed Under Section 250 Of The Income-Tax Act, 1961 (In Short, 'The Act’) Dated 20.01.2025 By The National Faceless Appeal Centre, (Nfac), Delhi /Commissioner Of Income-Tax (Appeals) [In Short, The ‘Cit(A)’] For The Assessment Year (Ay) 2017- 18, Which In Turn Arises Out Of Assessment Order Passed By The Assessing Officer (In Short, ‘Ao’) U/S. 143(3) Of The Act On 03.12.2019. 2. Grounds Of Appeal Raised By The Assessee For The Appeal Are As Under: “1. On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Ld. Commissioner Of Income Tax (Appeals) Has Erred In Confirming The Action Of The Assessing Officer In Making Addition Of Rs.1,21,92,898/- On Account Of Alleged Disallowing Immunity Claimed U/S.2(14) Of Income-Tax Act, 1961 By Treating Again As Business Income, Which Ground Has Never Been Conveyed And/Or Initiated To Respond & Revealed Through Assessment Order Only. As No Opportunity Is Afforded Either Through Any Notice And/Or More

Section 143(2)Section 143(3)Section 2(14)Section 2(14)(iii)Section 250Section 270ASection 270A(8)

…the provisions of Section 2(14)(iii) of the Act. The Ld. AR has also placed reliance on the following decisions of the Hon’ble jurisdictional High Court : (a) Gordhanbhai Kahandas Dalwadi vs. CIT (1981) 127 ITR 664 (Guj.) (b) Motibhai D. Patel vs. CIT (1981) 127 ITR 671 (Guj) (c) Manibhai Motibhai Patel vs. CIT (1981) 131 ITR 120 (Guj.) (d) CIT vs. Siddharth J. Desai (1983) 139 ITR 628 (Guj) (e) PCIT vs. Heenaben Bhadresh Mehta, (Guj H.C. Appeal no. 672 of 2018) (f) CIT vs. Manilal Somnath , 106 ITR 917 (Guj.) (g) Chhotalal Prabhudas vs. CIT [1979] 116 ITR 631 and others. 5.3 It is submitted by the Ld. AR that…

Income Tax Officer, C.R Building I.P Estate vs. Dpag Infrastructure Pvt. Ltd., New Delhi

Appeal is allowed

ITA 3237/DEL/2024[2017-18]Status: DisposedITAT Delhi21 May 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2017-18 Income Tax Officer, Vs. M/S. Dpag Infrastructure Pvt. C.R. Building Ltd., New Delhi C-28, 2Nd Floor, Panchsheel Marg, New Delhi Pan: Aadcd5880H (Appellant) (Respondent) Assessee By Sh. Manpreet Singh, Ca Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 143(3)Section 2(14)

…teration of its character, entries in revenue records being good evidence. This has been held in CIT Vs Lilavati Thakorelal Patel (152 ITR 565, Gujarat High Court), Combined Industries (P)Ltd. Vs CIT(115 ITR 358 Madras High Court) and Motibhai D. Patel Vs CIT(127 ITR 671, Gujarat High Court). The report obtained from the Tehsildar states that in certain ‘Killas’ of the land owned by the appellant there is a record for the cultivation of mustard. The ‘fasli’ year has also been established by the Tehsildar’s report as 2013-14. Hence, the picture which emerges is that the land was being appropriated for agricultural…

Sri K R Udaya Kumar, Mysore vs. Assistant Commissioner of Income Tax, Circle-2(1), Bangalore

In the result, the appeal filed by assessee stands allowed for statistical purposes

ITA 525/BANG/2022[2008-09]Status: DisposedITAT Bangalore01 Dec 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2008-09

For Respondent: Shri S.V. Ravishankar
Section 143(3)Section 2(14)Section 234A

…agricultural operations. The Constitution Bench of the Supreme Court in the aforesaid case observed that the entries in Revenue records were considered good prima facie evidence. 9.9. The Gujarat High Court in the case of Dr. Motibhai D. Patel v. CIT [1981] 127 ITR 671/5 Taxman 147 referring to the Constitution Bench of the Supreme Court had stated that if agricultural operations are being carried on in the land in question at the time when the land is sold and further if the entries in the Revenue records show that the land in question is agricultural land, then, a presumption arises that the land is agricultu…

Sri Kamanahalli Pilla Reddy Nagesh, Bangalore vs. Income Tax Officer, Ward- 4(3)(5), Bangalore

Accordingly, this ground of the assessee is allowed

ITA 1396/BANG/2019[2014-15]Status: DisposedITAT Bangalore21 Jun 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2014-15 Shri Kamanahalli Pilla Reddy Nagesh, Kamanahalli Village, Kagur The Income Tax Post, Officer, Sarjapura Road, Ward – 4 [3] [5], Anekal Taluk, Bangalore. Vs. Bangalore – 562 125. Pan: Adfpn8365H Appellant Respondent Assessee By : Shri Guruswamy, Itp : Shri V.S. Chakrapani, Cit- Revenue By Dr Date Of Hearing : 01-06-2022 Date Of Pronouncement : 21-06-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Order Dated 28.03.2019 Passed By Ld.Cit(A)-9, Bangalore For A.Y. 2014-15 On The Following Grounds Of Appeal: “1. The Orders Of The Authorities Below In So Far As They Are Against The Appellant, Are Opposed To Law, Equity, Weight Of Evidence, Probabilities, Facts & Circumstances Of The Case. 2. The Learned Cit[A] Is Not Justified In Upholding The Assessment Order Passed U/S. 143[3] Of The Act Despite The Fact That No Valid Notice U/S.143[2] Of The Act Was Served

For Appellant: Shri Guruswamy, ITP
Section 10(1)Section 143Section 2(14)Section 234Section 292BSection 54B

…essee to Tibetan Childrens' Village. 20. In the premises of the above facts, the assessee's representative again brought our attention to the decision of the Gujarat high Court decision in the case of Dr. Motibhai D. Patel v. Commissioner of Income-tax (1981) 127 ITR 671 wherein the Hon'ble High Court held that the permission to convert the land to non-agricultural use does not make the land non-agricultural. If the permission is not obtained before the date of sale and fetching of high price is not the potential criteria. He further submitted the smallness of the income derived from sale of agricultural land is…

Ishwar Dwellings Pvt. Ltd, Kanpur vs. Principal Commissioner of Income Tax -1, Kanpur

In the result, the appeal of the assessee stands allowed

ITA 44/LKW/2021[2015-2016]Status: DisposedITAT Lucknow17 May 2022AY 2015-2016

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2015-16

Section 115JSection 142(1)Section 143(3)Section 154Section 2(14)Section 263

…Bench of the Hon'ble Supreme Court in the aforesaid case observed that the entries in Revenue records were considered good prima facie evidence. 6.3. The Hon'ble Gujarat High Court in the case of Dr. Motibhai D. Patel vs. CIT (1982) 27 CTR (Guj) 238 : (1981) 127 ITR 671 (Guj) referring to the Constitution Bench of the Hon'ble Supreme Court had stated that if agricultural operations are being carried on in the land in question at the time when the land is sold and further if the entries in the Revenue records show that the land in question is agricultural land, then, a presumption arises that the land is agricult…

Shri M. Thimmegowda, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

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

ITA 1036/BANG/2019[2006-07]Status: DisposedITAT Bangalore20 Apr 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 153A

…essee to Tibetan Childrens' Village. 20. In the premises of the above facts, the assessee's representative again brought our attention to the decision of the Gujarat high Court decision in the case of Dr. Motibhai D. Patel v. Commissioner of Income-tax (1981) 127 ITR 671 wherein the Hon'ble High Court held that the permission to convert the land to non-agricultural use does not make the land non-agricultural. If the permission is not obtained before the date of sale and fetching of high price is not the potential criteria. He further submitted the smallness of the income derived from sale of agricultural land is…

Shri M. Thimmegowda, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

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

ITA 1035/BANG/2019[2007-08]Status: DisposedITAT Bangalore20 Apr 2022AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 153A

…essee to Tibetan Childrens' Village. 20. In the premises of the above facts, the assessee's representative again brought our attention to the decision of the Gujarat high Court decision in the case of Dr. Motibhai D. Patel v. Commissioner of Income-tax (1981) 127 ITR 671 wherein the Hon'ble High Court held that the permission to convert the land to non-agricultural use does not make the land non-agricultural. If the permission is not obtained before the date of sale and fetching of high price is not the potential criteria. He further submitted the smallness of the income derived from sale of agricultural land is…

Late Smt.K.Leelavathy, by L/R Shri M.Thimmegowda, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore

In the result, all the appeals by the assessee are partly allowed

ITA 755/BANG/2019[2009-10]Status: DisposedITAT Bangalore18 Apr 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 153CSection 2(14)(iii)

…essee to Tibetan Childrens' Village. 20. In the premises of the above facts, the assessee's representative again brought our attention to the decision of the Gujarat high Court decision in the case of Dr. Motibhai D. Patel v. Commissioner of Income-tax (1981) 127 ITR 671 wherein the Hon'ble High Court held that the permission to convert the land to non-agricultural use does not make the land non-agricultural. If the permission is not obtained before the date of sale and fetching of high price is not the potential criteria. He further submitted the smallness of the income derived from sale of agricultural land is…

Late Smt.K.Leelavathy by L/R Shri M.Thimmegowda, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore

In the result, all the appeals by the assessee are partly allowed

ITA 754/BANG/2019[2008-09]Status: DisposedITAT Bangalore18 Apr 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 153CSection 2(14)(iii)

…essee to Tibetan Childrens' Village. 20. In the premises of the above facts, the assessee's representative again brought our attention to the decision of the Gujarat high Court decision in the case of Dr. Motibhai D. Patel v. Commissioner of Income-tax (1981) 127 ITR 671 wherein the Hon'ble High Court held that the permission to convert the land to non-agricultural use does not make the land non-agricultural. If the permission is not obtained before the date of sale and fetching of high price is not the potential criteria. He further submitted the smallness of the income derived from sale of agricultural land is…

Late Smt.K>Leelavathy by L/R Shri.M.Thimmegowda, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore

In the result, all the appeals by the assessee are partly allowed

ITA 753/BANG/2019[2007-08]Status: DisposedITAT Bangalore18 Apr 2022AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 153CSection 2(14)(iii)

…essee to Tibetan Childrens' Village. 20. In the premises of the above facts, the assessee's representative again brought our attention to the decision of the Gujarat high Court decision in the case of Dr. Motibhai D. Patel v. Commissioner of Income-tax (1981) 127 ITR 671 wherein the Hon'ble High Court held that the permission to convert the land to non-agricultural use does not make the land non-agricultural. If the permission is not obtained before the date of sale and fetching of high price is not the potential criteria. He further submitted the smallness of the income derived from sale of agricultural land is…

Late Smt.K.Leelavathy by L/R Shri M.Thimmegowda, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore

In the result, all the appeals by the assessee are partly allowed

ITA 752/BANG/2019[2006-07]Status: DisposedITAT Bangalore18 Apr 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 153CSection 2(14)(iii)

…essee to Tibetan Childrens' Village. 20. In the premises of the above facts, the assessee's representative again brought our attention to the decision of the Gujarat high Court decision in the case of Dr. Motibhai D. Patel v. Commissioner of Income-tax (1981) 127 ITR 671 wherein the Hon'ble High Court held that the permission to convert the land to non-agricultural use does not make the land non-agricultural. If the permission is not obtained before the date of sale and fetching of high price is not the potential criteria. He further submitted the smallness of the income derived from sale of agricultural land is…

G N Venugopal, Devanahalli vs. Assistant Commissioner of Income Tax, Central Circle- 2(4), Bangalore

In the result, all the appeals of assessee for all these assessment years are partly allowed

ITA 306/BANG/2020[2014-15]Status: DisposedITAT Bangalore11 Apr 2022AY 2014-15

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm

Section 127Section 132Section 139(1)Section 143(2)Section 143(3)Section 153A

…he Supreme Court in the aforesaid case observed that the entries in Revenue records were considered good prima facie evidence. :- 24 -: ITA Nos.215, 303, 304, 305 & 306/Bang/2020 9.9. The Gujarat High Court in the case of Dr. Motibhai D. Patel v. CIT [1981] 127 ITR 671/5 Taxman 147 referring to the Constitution Bench of the Supreme Court had stated that if agricultural operations are being carried on in the land in question at the time when the land is sold and further if the entries in the Revenue records show that the land in question is agricultural land, then, a presumption arises that the land is agricultu…

G N Venugopal, Devanahalli vs. Assistant Commissioner of Income Tax, Central Circle- 2(4), Bangalore

In the result, all the appeals of assessee for all these assessment years are partly allowed

ITA 305/BANG/2020[2012-13]Status: DisposedITAT Bangalore11 Apr 2022AY 2012-13

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm

Section 127Section 132Section 139(1)Section 143(2)Section 143(3)Section 153A

…he Supreme Court in the aforesaid case observed that the entries in Revenue records were considered good prima facie evidence. :- 24 -: ITA Nos.215, 303, 304, 305 & 306/Bang/2020 9.9. The Gujarat High Court in the case of Dr. Motibhai D. Patel v. CIT [1981] 127 ITR 671/5 Taxman 147 referring to the Constitution Bench of the Supreme Court had stated that if agricultural operations are being carried on in the land in question at the time when the land is sold and further if the entries in the Revenue records show that the land in question is agricultural land, then, a presumption arises that the land is agricultu…

G N Venugopal, Devanahalli vs. Assistant Commissioner of Income Tax, Central Circle- 2(4), Bangalore

In the result, all the appeals of assessee for all these assessment years are partly allowed

ITA 304/BANG/2020[2011-12]Status: DisposedITAT Bangalore11 Apr 2022AY 2011-12

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm

Section 127Section 132Section 139(1)Section 143(2)Section 143(3)Section 153A

…he Supreme Court in the aforesaid case observed that the entries in Revenue records were considered good prima facie evidence. :- 24 -: ITA Nos.215, 303, 304, 305 & 306/Bang/2020 9.9. The Gujarat High Court in the case of Dr. Motibhai D. Patel v. CIT [1981] 127 ITR 671/5 Taxman 147 referring to the Constitution Bench of the Supreme Court had stated that if agricultural operations are being carried on in the land in question at the time when the land is sold and further if the entries in the Revenue records show that the land in question is agricultural land, then, a presumption arises that the land is agricultu…

G N Venugopal, Devanahalli vs. Assistant Commissioner of Income Tax, Circle- 2(4), Bangalore

In the result, all the appeals of assessee for all these assessment years are partly allowed

ITA 303/BANG/2020[2010-11]Status: DisposedITAT Bangalore11 Apr 2022AY 2010-11

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm

Section 127Section 132Section 139(1)Section 143(2)Section 143(3)Section 153A

…he Supreme Court in the aforesaid case observed that the entries in Revenue records were considered good prima facie evidence. :- 24 -: ITA Nos.215, 303, 304, 305 & 306/Bang/2020 9.9. The Gujarat High Court in the case of Dr. Motibhai D. Patel v. CIT [1981] 127 ITR 671/5 Taxman 147 referring to the Constitution Bench of the Supreme Court had stated that if agricultural operations are being carried on in the land in question at the time when the land is sold and further if the entries in the Revenue records show that the land in question is agricultural land, then, a presumption arises that the land is agricultu…

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)

…essee to Tibetan Childrens' Village. 20. In the premises of the above facts, the assessee's representative again brought our attention to the decision of the Gujarat high Court decision in the case of Dr. Motibhai D. Patel v. Commissioner of Income-tax (1981) 127 ITR 671 wherein the Hon'ble High Court held that the permission to convert the land to non-agricultural use does not make the land non-agricultural. If the permission is not obtained before the date of sale and fetching of high price is not the potential criteria. He further submitted the smallness of the income derived from sale of agricultural land is…

Vinod Parasmal Jain, Mumbai vs. Dy CIT Circle- 3, Thane

In the result, the appeal of the assessee is allowed for a statistical purposes

ITA 1883/MUM/2020[2011-12]Status: DisposedITAT Mumbai16 Mar 2022AY 2011-12

Bench: Shri Om Prakash Kant () & Shri Amarjit Singh () Assessment Year: 2011-12 Vinod Parasmal Jain, Dcit, Circle 3, Thane, 6Th Floor, Ashar It Park, Wagle 1302/A, Vikas Palms, Dr. Vs. Ambedkar Road, Opp. Civil Industrial Estate, Road No. 16Z, Hospital, Thane(W)-400 604. Thane-400 601 Pan No. Aaopj 9371 K Appellant Respondent

For Appellant: Mr. Subhodh Ratnaparkhi, ARFor Respondent: Mr. S.N. Kabra, DR
Section 2(14)

…Bench of the Hon'ble Supreme Court in the aforesaid case observed that the entries in Revenue records were considered good prima facie evidence. 46. The Hon'ble Gujarat High Court in the case of Dr. Motibhai D. Patel vs. CIT (1982) 27 CTR (Guj) 238 : (1981) 127 ITR 671 (Guj) referring to the Constitution Bench of the Hon'ble Supreme Court had stated that if agricultural operations are being carried on in the land in question at the time when the land is sold and further if the entries in the Revenue records show that the land in question is agricultural land, then, a presumption arises that the land is agricult…

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

…essee to Tibetan Childrens' Village. 20. In the premises of the above facts, the assessee's representative again brought our attention to the decision of the Gujarat high Court decision in the case of Dr. Motibhai D. Patel v. Commissioner of Income-tax (1981) 127 ITR 671 wherein the Hon'ble High Court held that the permission to convert the land to non-agricultural use does not make the land non-agricultural. If the permission is not obtained before the date of sale and fetching of high price is not the potential criteria. He further submitted the smallness of the income derived from sale of agricultural land is…

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

…essee to Tibetan Childrens' Village. 20. In the premises of the above facts, the assessee's representative again brought our attention to the decision of the Gujarat high Court decision in the case of Dr. Motibhai D. Patel v. Commissioner of Income-tax (1981) 127 ITR 671 wherein the Hon'ble High Court held that the permission to convert the land to non-agricultural use does not make the land non-agricultural. If the permission is not obtained before the date of sale and fetching of high price is not the potential criteria. He further submitted the smallness of the income derived from sale of agricultural land is…

G Vijay Padma, Bangalore vs. Income Tax Officer Ward-7(2)(1), Bangalore

In the result, the assessee's appeal is dismissed

ITA 3295/BANG/2018[2007-08]Status: DisposedITAT Bangalore11 Sept 2020AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillaismt. G Vijay Padma, No.206, 1St Floor, 10Th D Main, 5Th Cross, 1St Block, Jayanagar, Bengaluru-560 011 Pan Abcpv 8123E ….Appellant Vs. Income Tax Officer, Ward 7(2)(1), Bengaluru. ……Respondent. Assessee By: Shri P. R. Mathad, C.A. Revenue By: Smt. R. Premi, Jcit (D.R)

For Appellant: Shri P. R. Mathad, C.AFor Respondent: Smt. R. Premi, JCIT (D.R)
Section 133ASection 143(3)Section 148Section 2(14)(iii)Section 54F

…n Bench of the Hon’ble Supreme Court in the aforesaid case observed that the entries in Revenue records were considered good prima facie evidence. 46. The Hon’ble Gujarat High Court in the case of Dr. Motibhai D. Patel vs. CIT (1982) 27 CTR (Guj) 238 : (1981) 127 ITR 671 (Guj) referring to the Constitution Bench of the Hon’ble Supreme Court had stated that if agricultural operations are being carried on in the land in question at the time when the land is sold and further if the entries in the Revenue records show that the land in question is agricultural land, then, a presumption arises that the land is agricult…

Dr. Motibhai D. Patel v. Commissioner of Income-tax (127 ITR 671) — Cited in 21 Judgments | BharatTax