2015 (9) TMI 1249

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....oes not wish to press the cross objections for all the above mentioned years. Accordingly, cross objection Nos.8 to 11 are dismissed as withdrawn. 3. Aprops all the appeals, the WTO held, interalia, that the notification for acquisition of land was published on 29.09.2005, i.e., about two and half years later than the date of valuation of the land for Wealth Tax purposes, for the Assessment Years. 2002-03 and 2003-04, and much before the valuation date in respect of Assessment Years 2004-05 and 2005-06; and that there was no freezing of land use as per section 16 of the Himachal Pradesh Town & Country Planning Act, 1977, as that there was no prohibition against development under section 27 of the said Act, as on the respective dates of val....

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....e in favour of the assessee, has correctly taking into consideration the fact that the land in question was agricultural land as per the records of the Govt. and agricultural operations were being carried on thereat. 7. Having heard the rival contentions in the light of the material placed on record, we find that the WTO‟s orders in all these cases are dated 9.12.2009. It finds mention in the first and second paras at page 10 of the CWT(A)‟s order for Assessment Year 2002-03, which order is the subject matter of appeal before us in WTA No.11(Asr)2014, that the land in question was agricultural land and agricultural operations were being carried out thereat and evidence with regard there to had been filed by the assessee before ....

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....ning the issue as to how the WTO considered the evidence with regard to the nature of the land being agricultural and agricultural operations being carried on thereat, a perusal of the WTO‟s order shows that while considering the issue as to whether the agricultural belonged to the HUF of the assessee, the WTO observed at page 12 of the WTO‟s order for Assessmet Year 2002-03 as follows : "As regards property of 9626.55 Sq. Mtrs, this property claimed to have been sold by the assessee in two parts, First 4935.80 Sq. Mtrs against sale deed dated 30th April, 2003. This land was sold by the assessee in the individual capacity. Had the property owned by the HUF, the sale might have been between the HUF through Karta and the party pu....

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.... is this Jamabandi available along with the Assessment Order, nor has it been placed before us by either of the parties. Per contra, as noted herein above, along with the Kissan Card Khasra girdawari has been filed, showing Kharif and Rabbi crop cultivation and, thereby, agricultural operations thereat. This has not been disputed before us, even though the learned CWT(A) has not been based is conclusion thereon. 11. The learned CWT(A), though, has decided the issue on the basis of certificate dated 27.11.2009 issued by the Town and Country Planning, Shimla, as per which certificate, no construction activity could be started on the land under construction without obtaining prior approval of the Competent Authority. Pertinently, though this ....