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 366,339 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

ACIT, Chennai vs. Mansi Finance Chennai Ltd., Chennai

In the result, the appeal of the Revenue in ITA

ITA 1560/CHNY/2015[2011-12]Status: DisposedITAT Chennai20 Nov 2015AY 2011-12

Bench: Shri Chandra Poojari & Shri Duvvuru R.L. Reddy

For Appellant: Shri. A.B. Koli, IRS, JCITFor Respondent: Shri. T. Banusekar, C.A
Section 133(6)Section 2(14)

…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. 7.9 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, 23 ITA No.1560/Mds/2015. then, a presumption arise…