SH. DEVENDRA DUTT PANT,HARIDWAR vs. DCIT , UTTARKAHAND

Appeal is partly allowed in above terms

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

permanent or temporary nature? 7) Whether the land, though entered in revenue records, had never been actually used for 8 Devendra Dutt Pant agriculture, that is, it had never been ploughed or tilled? Whether the owner meant or intended to use it for agricultural purposes? 8) Whether the land was situate in a developed area? Whether its physical characteristics, surrounding