{"id":41401,"date":"2005-01-25T00:00:00","date_gmt":"2005-01-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cit-vs-amarjit-inderjit-chopra-on-25-january-2005"},"modified":"2016-07-23T08:49:15","modified_gmt":"2016-07-23T03:19:15","slug":"cit-vs-amarjit-inderjit-chopra-on-25-january-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cit-vs-amarjit-inderjit-chopra-on-25-january-2005","title":{"rendered":"Cit vs Amarjit Inderjit Chopra on 25 January, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">Cit vs Amarjit Inderjit Chopra on 25 January, 2005<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2006 153 TAXMAN 39 Punj, Har<\/div>\n<div class=\"doc_author\">Author: N Sud<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>N.K. Sud, J. <\/p>\n<p>At the instance of the revenue, the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh (for short &#8216;the Tribunal&#8217;) has referred the following question of law arising out of its order dated 30-4-1986 relating to assessment year 1980-81 for the opinion of this Court:\n<\/p>\n<p>&#8220;Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the capital gains arising from the sale of land actually put to agricultural use, wherever located, are not liable to tax?&#8221;\n<\/p>\n<p>2. The controversy raised in this question is purely legal and is covered by the judgment of this court in Tuhi Ram v. Land Acquisition Collector (1993) 199 ITR 490 (Punj. &amp; Har.), wherein it has been held that the capital gain of sale of agricultural land within 8 kms. from the Municipality as capital asset is liable to tax. <a href=\"\/doc\/1033965\/\">In Union of India v. S. Muthyam Reddy<\/a> (1999) 240 ITR 341 (SC), the Apex Court has also held that profit from sale of agricultural land is not an agricultural income, but is capital gain liable to tax.\n<\/p>\n<p>3. in view of the aforesaid two authorities, the question is answered in the negative, i.e., in favour of the revenue and against the assessee.\n<\/p>\n<p>No costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court Cit vs Amarjit Inderjit Chopra on 25 January, 2005 Equivalent citations: 2006 153 TAXMAN 39 Punj, Har Author: N Sud ORDER N.K. Sud, J. At the instance of the revenue, the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh (for short &#8216;the Tribunal&#8217;) has referred the following question of law arising out of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,28],"tags":[],"class_list":["post-41401","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cit vs Amarjit Inderjit Chopra on 25 January, 2005 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/cit-vs-amarjit-inderjit-chopra-on-25-january-2005\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cit vs Amarjit Inderjit Chopra on 25 January, 2005 - Free Judgements of Supreme Court &amp; 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