1983 (12) TMI 125

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....ves round the interpretation of s. 2(1)(a) defining the agricultural income. The facts are that the assessee owned agricultural land, which was requisitioned by the Government on 7th July, 1977 and acquired on 20th March, 1979. At the time of requisition the crop was standing on the land and the assessee was permitted to remove the same upto 31st December 1977. Finally the land vested on acquisiti....

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....ral income can be the only one which is derived from the land used for agricultural purposes. In short, the ITO was of the view that in the intermediary period, for which the rent was payable by the Government, the land was not used for the agricultural purposes and, therefore, any rent received from the Government for such period cannot constitute to be the agricultural income u/s 2(1)(a). On app....