1987 (1) TMI 162

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.... The grounds in all the appeals are common. The main ground is that the AAC has erred in accepting the plea of the assessee that the land belonging to the assessee was agricultural land for the purpose of the WT Act. The WTO while making the assessment for various years, valued the land belonging to the assessee at different rates for different years as given in his assessment order. He also noted....

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....ars. The WTO had made assessments upto 1981-82 though the matters before us are only upto 1980-81. 2. When the matter came before the AAC, he accepted the plea of the assessee for exemption under s. 5(1A) of the WT Act in respect of the lands and he mentioned that the WTO had admitted the land to be agricultural land. it is against this finding of the AAC that the department has filed these app....

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....the earlier years as well, as it was the same land and the precise time when the character of the land changed has not been brought on record. 3. On behalf of the assessee written submission has been made and we have gone through that. After going through that submission, we are of the view that the factual position requires to be looked into for these years as well. The precise time when the a....