https://www.taxtmi.com/caselaws?id=364105 An appeal under Section 260A cannot succeed unless a substantial question of law arises; where the Tribunal has reached a reasoned factual finding that land is agricultural in character, based on revenue records, land revenue payment, actual agricultural use and surrounding circumstances, that finding will not be disturbed. The nature of a particular parcel of land is essentially a question of fact, assessed on the cumulative evidence. Concurrent factual findings cannot be reappreciated in the absence of perversity, disregard of material evidence, or a legal error affecting the decision. No such error was shown, so no substantial question of law arose and the agricultural character finding stood. en-us Wed, 06 Jun 2018 00:00:00 +0530 Mon, 23 Jul 2018 08:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364105 An appeal under Section 260A cannot succeed unless a substantial question of law arises; where the Tribunal has reached a reasoned factual finding that land is agricultural in character, based on revenue records, land revenue payment, actual agricultural use and surrounding circumstances, that finding will not be disturbed. The nature of a particular parcel of land is essentially a question of fact, assessed on the cumulative evidence. Concurrent factual findings cannot be reappreciated in the absence of perversity, disregard of material evidence, or a legal error affecting the decision. No such error was shown, so no substantial question of law arose and the agricultural character finding stood. Case-Laws Income Tax Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364105