Smt. Sarifabibi Mohmed Ibrahim v. CIT

204 ITR 631Supreme Court of India1993#473 most cited

What is Smt. Sarifabibi Mohmed Ibrahim v. CIT authority for?

The determinative test for whether land is agricultural land or a capital asset is its actual user for agricultural purposes, not merely ownership. An explicit intention to stop cultivation or convert the land to non-agricultural use can cause it to lose its agricultural character, making its sale proceeds chargeable to capital gains tax.

197

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2015 to 2026.

Also referred to as

Smt. Sarifabibi Mohmed Ibrahim v. CIT · Sarifabibi Mohmed Ibrahim · Section 2(14) · agricultural land definition · capital asset · actual user of land · intention to cultivate · capital gains tax on land sale · exemption for agricultural land · conversion of agricultural land · land character

Also reported as

70 Taxmann 301

Sections most often in play

Section 2(14)Section 143(3)Section 142(1)Section 147Section 54BSection 148Section 63Section 133(6)
Read the full judgment

Issues it is cited on

section 2(14)(iii)(a)section 56(2)(ix)section 2(14)(iii)section 2(14)(iii)(b)section 45(5a)section 115adsection 63cash found during searchsection 2(1a)section 2(14)section 2(1)section 96

Judgments citing Smt. Sarifabibi Mohmed Ibrahim v. CIT

Sri Jilakara Agamaiah, R.R. Dist, Hyderabad vs. ACIT, Circle -8(1), Hyderabad

In the result, all the appeals of the assessees are partly allowed

ITA 55/HYD/2012[2007-08]Status: DisposedITAT Hyderabad23 Oct 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri Mohd. Afzal &
Section 133ASection 148Section 2(14)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER S.No. ITA No. AY Assessee Respondent 1. 1001/H/11 2007-08 Kandada Babu Asst. Rao (HUF), Commissioner RR District. of Income-tax, PAN– Circle – 8(1), AANHK066K Hyderabad. 2 913/H/12 2007-08 Mali -do- Chandrasekhar (HUF), RR Dist. PAN- ASKPM0486A 3 914/H/12 2007-08 Mali Narasimha -do- (HUF), RR Dist. 4 1541/H/13 2007-08 Konde Mallesh -do- (HUF), RR Dist. PAN- AYVPK8914E 5 1539/H/13 2007-08 Konde Anjaiah -do- (HUF), RR Dist. PAN- AYWPK0258J 6 1540/H/13 2007-08…

Sri Jilakara Narasimha, R.R. Dist, Hyderabad vs. ACIT, Circle -8(1), Hyderabad

In the result, all the appeals of the assessees are partly allowed

ITA 54/HYD/2012[2007-08]Status: DisposedITAT Hyderabad23 Oct 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri Mohd. Afzal &
Section 133ASection 148Section 2(14)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER S.No. ITA No. AY Assessee Respondent 1. 1001/H/11 2007-08 Kandada Babu Asst. Rao (HUF), Commissioner RR District. of Income-tax, PAN– Circle – 8(1), AANHK066K Hyderabad. 2 913/H/12 2007-08 Mali -do- Chandrasekhar (HUF), RR Dist. PAN- ASKPM0486A 3 914/H/12 2007-08 Mali Narasimha -do- (HUF), RR Dist. 4 1541/H/13 2007-08 Konde Mallesh -do- (HUF), RR Dist. PAN- AYVPK8914E 5 1539/H/13 2007-08 Konde Anjaiah -do- (HUF), RR Dist. PAN- AYWPK0258J 6 1540/H/13 2007-08…

Konde Narasimha (HUF), Hyderabad vs. Asst. Commissioner of Income Tax, Circle 8(1), Hyderabad

In the result, all the appeals of the assessees are partly allowed

ITA 1590/HYD/2012[2007-08]Status: DisposedITAT Hyderabad23 Oct 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri Mohd. Afzal &
Section 133ASection 148Section 2(14)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER S.No. ITA No. AY Assessee Respondent 1. 1001/H/11 2007-08 Kandada Babu Asst. Rao (HUF), Commissioner RR District. of Income-tax, PAN– Circle – 8(1), AANHK066K Hyderabad. 2 913/H/12 2007-08 Mali -do- Chandrasekhar (HUF), RR Dist. PAN- ASKPM0486A 3 914/H/12 2007-08 Mali Narasimha -do- (HUF), RR Dist. 4 1541/H/13 2007-08 Konde Mallesh -do- (HUF), RR Dist. PAN- AYVPK8914E 5 1539/H/13 2007-08 Konde Anjaiah -do- (HUF), RR Dist. PAN- AYWPK0258J 6 1540/H/13 2007-08…

Sri Kandada Babu Rao, R.R. Dist, Hyderabad vs. ACIT Circle - 8(1), Hyderabad

In the result, all the appeals of the assessees are partly allowed

ITA 1001/HYD/2011[2007-08]Status: DisposedITAT Hyderabad23 Oct 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri Mohd. Afzal &
Section 133ASection 148Section 2(14)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER S.No. ITA No. AY Assessee Respondent 1. 1001/H/11 2007-08 Kandada Babu Asst. Rao (HUF), Commissioner RR District. of Income-tax, PAN– Circle – 8(1), AANHK066K Hyderabad. 2 913/H/12 2007-08 Mali -do- Chandrasekhar (HUF), RR Dist. PAN- ASKPM0486A 3 914/H/12 2007-08 Mali Narasimha -do- (HUF), RR Dist. 4 1541/H/13 2007-08 Konde Mallesh -do- (HUF), RR Dist. PAN- AYVPK8914E 5 1539/H/13 2007-08 Konde Anjaiah -do- (HUF), RR Dist. PAN- AYWPK0258J 6 1540/H/13 2007-08…

Mohmooda Begum, Ranga Reddy vs. Income Tax Officer, Ward-8(1), Hyderabad

In the result, both the appeals of the assessee for AY

ITA 457/HYD/2018[2009-10]Status: DisposedITAT Hyderabad15 Mar 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

…as additional evidence is not proper and cannot be relied upon. He submitted that there was no agricultural activity during this year and this land cannot be considered as agricultural land and he relied on the case of Smt. Santibibi Mohammed Ibrahim Vs. CIT, 204 ITR 631 (SC). Further, he relied on the orders of revenue authorities. 24 I.T.A. No. 454Hyd/18 and others Md. Abbas Qureshi and others 16. Considered the rival submissions and perused the material on record. We notice that assessee has entered into unregistered agreement of sale with two consenting parties of the sale deed dated 20/05/2008. As per agr…

Mohmooda Begum, Ranga Reddy vs. Income Tax Officer, Ward-8(1), Hyderabad

In the result, both the appeals of the assessee for AY

ITA 456/HYD/2018[2008-09]Status: DisposedITAT Hyderabad15 Mar 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

…as additional evidence is not proper and cannot be relied upon. He submitted that there was no agricultural activity during this year and this land cannot be considered as agricultural land and he relied on the case of Smt. Santibibi Mohammed Ibrahim Vs. CIT, 204 ITR 631 (SC). Further, he relied on the orders of revenue authorities. 24 I.T.A. No. 454Hyd/18 and others Md. Abbas Qureshi and others 16. Considered the rival submissions and perused the material on record. We notice that assessee has entered into unregistered agreement of sale with two consenting parties of the sale deed dated 20/05/2008. As per agr…

Mohammed Abbas, Ranga Reddy vs. Income Tax Officer, Ward-8(1), Hyderabad

In the result, both the appeals of the assessee for AY

ITA 455/HYD/2018[2009-10]Status: DisposedITAT Hyderabad15 Mar 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

…as additional evidence is not proper and cannot be relied upon. He submitted that there was no agricultural activity during this year and this land cannot be considered as agricultural land and he relied on the case of Smt. Santibibi Mohammed Ibrahim Vs. CIT, 204 ITR 631 (SC). Further, he relied on the orders of revenue authorities. 24 I.T.A. No. 454Hyd/18 and others Md. Abbas Qureshi and others 16. Considered the rival submissions and perused the material on record. We notice that assessee has entered into unregistered agreement of sale with two consenting parties of the sale deed dated 20/05/2008. As per agr…

Mohammed Abbas, Ranga Reddy vs. Income Tax Officer, Ward-15(1), Hyderabad

In the result, both the appeals of the assessee for AY

ITA 454/HYD/2018[2008-09]Status: DisposedITAT Hyderabad15 Mar 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

…as additional evidence is not proper and cannot be relied upon. He submitted that there was no agricultural activity during this year and this land cannot be considered as agricultural land and he relied on the case of Smt. Santibibi Mohammed Ibrahim Vs. CIT, 204 ITR 631 (SC). Further, he relied on the orders of revenue authorities. 24 I.T.A. No. 454Hyd/18 and others Md. Abbas Qureshi and others 16. Considered the rival submissions and perused the material on record. We notice that assessee has entered into unregistered agreement of sale with two consenting parties of the sale deed dated 20/05/2008. As per agr…

Mohammed Sayeed Qureshi, Ranga Reddy vs. Income Tax Officer, Ward-8(1), Hyderabad

In the result, both the appeals of the assessee for AY

ITA 453/HYD/2018[2009/10]Status: DisposedITAT Hyderabad15 Mar 2019

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

…as additional evidence is not proper and cannot be relied upon. He submitted that there was no agricultural activity during this year and this land cannot be considered as agricultural land and he relied on the case of Smt. Santibibi Mohammed Ibrahim Vs. CIT, 204 ITR 631 (SC). Further, he relied on the orders of revenue authorities. 24 I.T.A. No. 454Hyd/18 and others Md. Abbas Qureshi and others 16. Considered the rival submissions and perused the material on record. We notice that assessee has entered into unregistered agreement of sale with two consenting parties of the sale deed dated 20/05/2008. As per agr…

Mohammed Sayeed Qureshi, Ranga Reddy vs. Income Tax Officer, Ward-8(1), Hyderabad

In the result, both the appeals of the assessee for AY

ITA 452/HYD/2018[2008-09]Status: DisposedITAT Hyderabad15 Mar 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

…as additional evidence is not proper and cannot be relied upon. He submitted that there was no agricultural activity during this year and this land cannot be considered as agricultural land and he relied on the case of Smt. Santibibi Mohammed Ibrahim Vs. CIT, 204 ITR 631 (SC). Further, he relied on the orders of revenue authorities. 24 I.T.A. No. 454Hyd/18 and others Md. Abbas Qureshi and others 16. Considered the rival submissions and perused the material on record. We notice that assessee has entered into unregistered agreement of sale with two consenting parties of the sale deed dated 20/05/2008. As per agr…

Mohamed Jamal Qureshi, Ranga Reddy vs. Income Tax Officer, Ward-8(1), Hyderabad

In the result, both the appeals of the assessee for AY

ITA 451/HYD/2018[2009-10]Status: DisposedITAT Hyderabad15 Mar 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

…as additional evidence is not proper and cannot be relied upon. He submitted that there was no agricultural activity during this year and this land cannot be considered as agricultural land and he relied on the case of Smt. Santibibi Mohammed Ibrahim Vs. CIT, 204 ITR 631 (SC). Further, he relied on the orders of revenue authorities. 24 I.T.A. No. 454Hyd/18 and others Md. Abbas Qureshi and others 16. Considered the rival submissions and perused the material on record. We notice that assessee has entered into unregistered agreement of sale with two consenting parties of the sale deed dated 20/05/2008. As per agr…

Mohammed Jaml Qureshi, Ranga Reddy vs. Income Tax Officer, Ward-8(1), Hyderabad

In the result, both the appeals of the assessee for AY

ITA 450/HYD/2018[2008-09]Status: DisposedITAT Hyderabad15 Mar 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

…as additional evidence is not proper and cannot be relied upon. He submitted that there was no agricultural activity during this year and this land cannot be considered as agricultural land and he relied on the case of Smt. Santibibi Mohammed Ibrahim Vs. CIT, 204 ITR 631 (SC). Further, he relied on the orders of revenue authorities. 24 I.T.A. No. 454Hyd/18 and others Md. Abbas Qureshi and others 16. Considered the rival submissions and perused the material on record. We notice that assessee has entered into unregistered agreement of sale with two consenting parties of the sale deed dated 20/05/2008. As per agr…

Mohamed Ghani Qureshi, Ranga Reddy vs. Income Tax Officer, Ward-8(1), Hyderabad

In the result, both the appeals of the assessee for AY

ITA 449/HYD/2018[2009-10]Status: DisposedITAT Hyderabad15 Mar 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

…as additional evidence is not proper and cannot be relied upon. He submitted that there was no agricultural activity during this year and this land cannot be considered as agricultural land and he relied on the case of Smt. Santibibi Mohammed Ibrahim Vs. CIT, 204 ITR 631 (SC). Further, he relied on the orders of revenue authorities. 24 I.T.A. No. 454Hyd/18 and others Md. Abbas Qureshi and others 16. Considered the rival submissions and perused the material on record. We notice that assessee has entered into unregistered agreement of sale with two consenting parties of the sale deed dated 20/05/2008. As per agr…

Mohammed Ghani Qureshi, Ranga Reddy vs. Income Tax Officer, Ward-8(1), Hyderabad

In the result, both the appeals of the assessee for AY

ITA 448/HYD/2018[2008-09]Status: DisposedITAT Hyderabad15 Mar 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

…as additional evidence is not proper and cannot be relied upon. He submitted that there was no agricultural activity during this year and this land cannot be considered as agricultural land and he relied on the case of Smt. Santibibi Mohammed Ibrahim Vs. CIT, 204 ITR 631 (SC). Further, he relied on the orders of revenue authorities. 24 I.T.A. No. 454Hyd/18 and others Md. Abbas Qureshi and others 16. Considered the rival submissions and perused the material on record. We notice that assessee has entered into unregistered agreement of sale with two consenting parties of the sale deed dated 20/05/2008. As per agr…

ITO, W-4, Panchkula vs. Smt. Seema Bishnoi, Panchkula

In the result appeal of the Department is dismissed

ITA 103/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh20 Feb 2019AY 2013-14

Bench: Shri N.K. Saini & Shri Sanjay Gargthe Ito Vs. Smt. Seema Bishnoi Ward-4, Panchkula H.No. 906, Sec-08, Panchkula

For Appellant: Shri. A.K. Jindal, CAFor Respondent: Shri. G.S. Phani Kishore, CI TDR
Section 148Section 54BSection 54F

…66 (SC) • State of UP Vs. Nand Kumar Aggarwal, AIR 1998 SC 473, 476 • Vallabdas Narainji Vs. Development Officer, AIR 1929 PC 163 • Tea Estates India Private Ltd. Vs. Commissioner of Wealth Tax • CIT Vs. Gemini Pictures, 220 ITR 43 • Sarifabibi’s Case [ 1993] 204 ITR 631 (SC) • CWT Vs. Officer-in Charge (Court of Wards), Paigah [1976] 105 ITR 133 (SC) • T. Sarojini Devi V. Sri Kristna, AIR 1944 Mad 401 • CIT Vs. V.A. Trivedi [1988] 172 ITR 95 • CIT Vs. Siddharth J. Desai [1981] 139 ITR 628 9. Being aggrieved the assessee carried the matter to the Ld. CIT(A) and furnished the written submissions on 24/11/2016 the…

The Income Tax Officer, Amritsar vs. Sh. Shiv Raj Singh Bawa, Amritsar

In the result, the Revenue’s appeal is allowed and the assessee’s CO, dismissed

ITA 407/ASR/2016[2012-13]Status: DisposedITAT Amritsar30 Jan 2019AY 2012-13

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 407/Asr/2016 Assessment Year: 2012-13

For Appellant: Sh. Charan Dass (D.R.)For Respondent: Sh. Tarun Bansal (Adv.)
Section 143(3)Section 40A(3)

…turalist, with the same rights of development and, who in fact proceeds to develop a residential colony thereat, makes it abundantly clear that the land was, firstly, not purchased as an agricultural land (refer: Sarifabibi Mohmed Ibrahim & Ors. v. CIT [1993] 204 ITR 631 (SC)) and, two, was with a clear view and intent to exploit it commercially. The marked increase in the sale rate, i.e., over 33%, within a matter of days, itself is a pointer to the perceived commercial value/potential of the said land. The same was, accordingly, sold for being developed and plotted. As it appears, on account of financial diffic…

Income Tax Officer, Alwar vs. M/S Krish Home Pvt. Ltd., New Delhi

In the result, we set aside the order of the ld

ITA 390/JPR/2018[2014-15]Status: DisposedITAT Jaipur13 Dec 2018AY 2014-15
For Appellant: Shri Rajeev Sogani (CA)For Respondent: Shri A.K. Rawat (JCIT) fu/kZkfjrh dh vksj ls@
Section 10(1)Section 115JSection 2(14)(iii)

…tion as part of "assets", but its actual condition and intended user which has to be seen for purposes of exemption from wealth-tax. The Hon'ble Supreme Court in a subsequent decision in the case of Smt. Sarifabibi Mohmed Ibrahim v. Commissioner of Income-tax 204 ITR 631 has referred to the decision of the Constitutional Bench in the case of Commissioner of Wealth Tax Vs. Officer in Charge (Court of Wards) (supra) at page 637 and 638 as under: “Whether a land is an agricultural land or not is essentially a question of fact. Several tests have been evolved in the decisions of this Court and the High Courts, but al…

Shraddha Bagla, Mumbai vs. ITO 13(1)(1), Mumbai

ITA 2879/MUM/2016[2011-12]Status: DisposedITAT Mumbai13 Jul 2018AY 2011-12

Bench: Shri G. Manjunatha, Am & Shri Ravish Sood, Jm Mrs. Shraddha Bagla Ito-13(1)(1) 12, 7/11, Chunawala Bldg, Mumbai बिधम/ Kosla Street Vs. Mumbai-400003

For Appellant: Shri. Bhupendra Shah, A.RFor Respondent: Shri. Rajat Mittal, D.R
Section 143(2)Section 143(3)Section 2(14)(iii)Section 24Section 271(1)Section 45

…Bhiwandi, Municipal Corporation. It is further stated in the certificate that the said village had a population of 1470 persons. The ld. A.R further submitted that the case laws relied upon by the A.O viz. (i) Smt. Sarifa Bibi Mohammad Ibrahim Vs. CIT (1993) 204 ITR 631 (SC); and (ii) CIT Vs. V.A. Trivedi (1988) 172 ITR 95 (Bom) having been rendered in context of the pre- amended definition of capital asset under Sec. 2(14) of the Act, therefore, the same were distinguishable and had wrongly been followed for drawing of adverse inferences in the hands of the assessee. The ld. A.R in support of P a g e | 4 ITA No…

ITO WD 3(4), Kalyan vs. Samsuddin Ahmed Saiyed, Kalyan

In the result, the appeal is dismissed

ITA 3060/MUM/2013[2009-10]Status: DisposedITAT Mumbai21 May 2018AY 2009-10

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2009-10 The Income Tax Officer, Samsuddin Ahmed Ward 3(4), 2Nd Floor, Rani Saiyed, 45/11, Zuneda Vs. Mansion, Murbad Road, Manzil, Old Fish Market, Kalyan (W)-421301. Kalyan (W). Pan No. Anmps6259A Appellant Respondent Revenue By : Mr. V. Justin, Dr Assessee By : Mr. Sunil R. Talreja, Ar Date Of Hearing : 22/02/2018 Date Of Pronouncement : 21/05/2018

For Appellant: Mr. Sunil R. Talreja, ARFor Respondent: Mr. V. Justin, DR
Section 143(3)Section 2(14)Section 54B

…on the decision in Fazalbhoy Investment Co. Pvt. Ltd. v. CIT (1989) 176 ITR 523 (Bom), Kalpettta Estates Ltd. v. CIT (1990) 185 ITR 318 (Kar), Chemmancherry Estates Co. v. ITO (2008) 118 TTJ 691 (Chen-Trib), Smt. Sarifabibi Mohmed Ibrahim & Ors v. CIT (1993) 204 ITR 631 (SC). The Ld. DR also filed a copy of letter dated 15.12.2011 from the Tehsildar Officer to the AO stating the following: “With reference to the above subject, it is stated that the land details No. 21/1A and 137/3 region having sl. No. 5.45.0 area 3.88 and sl. No. 1.23.0 area 0.69 is around 20 kms from Karjat and this land is not cultivable, it…

Hari Singh, Jaipur vs. ITO, Alwar

In the result, all the six appeals of the assessees are allowed on the

ITA 835/JPR/2014[2008-09]Status: DisposedITAT Jaipur23 Apr 2018AY 2008-09
Section 2(14)

…nd are the proper criterion. If a land is ordinarily used for the purposes of agricultural and allied to agriculture, it would be agricultural land. 6. Parameter laid down by the decision of the courts – In the case of Sarifabibi Mohmed Ibrahim & Ors vs. CIT 204 ITR 6321 the Hon'ble Supreme Court has discussed the issue at length. The court has quoted the 13 factors evolved by the Gujarat High Court in the case of CIT vs. S.J. Desai for deciding the issue of land being agricultural. It is submitted that the asessee's case complies with all the parameters except one that the same was not agricultural in revenue r…