{"id":81250,"date":"1990-09-25T00:00:00","date_gmt":"1990-09-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-k-damodaran-pillai-on-25-september-1990"},"modified":"2017-04-11T17:01:21","modified_gmt":"2017-04-11T11:31:21","slug":"commissioner-of-income-tax-vs-k-damodaran-pillai-on-25-september-1990","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-k-damodaran-pillai-on-25-september-1990","title":{"rendered":"Commissioner Of Income-Tax vs K. Damodaran Pillai on 25 September, 1990"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs K. Damodaran Pillai on 25 September, 1990<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1991 189 ITR 414 Ker<\/div>\n<div class=\"doc_author\">Author: K Paripoornan<\/div>\n<div class=\"doc_bench\">Bench: K Paripoornan, K B Marar<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>K.S. Paripoornan, J.<\/p>\n<p> 1. At the instance of the Revenue, the Income-tax Appellate Tribunal (in short, &#8220;the Tribunal&#8221;) has referred the following question of law for the decision of this court:\n<\/p>\n<p>  &#8220;Whether, on the facts and in the circumstances of the case, the consideration received on the sale of the urban agricultural lands is exigible to income-tax for capital gains ?&#8221;\n<\/p>\n<p>2. The respondent is an assessee to income-tax. The matter arises in connection with the assessment year 1982-83 for which the accounting period ended on March 31, 1982. The assessee sold 77.649 cents of land in Cheruvakkal Village for a total consideration of Rs. 1,22,000. He pleaded that the entire property is agricultural land and so, no capital gains tax is exigible in view of the decision of the Bombay High Court in Manubhai A. Sheth v. N. D. Nirgudkar [1981] 128 ITR 87. The Income-tax Officer declined to accept this plea. The capital gains on the sale of the property was brought to tax. In appeal, the Appellate Assistant Commissioner upheld the said assessment. In further appeal by the assessee, the Tribunal, followed its earlier decision and also the decision of the Bombay High Court in Manubhai A. Sheth&#8217;s case [1981] 128 ITR 87, had held that the asses-see is not liable to be taxed on the capital gains arising out of the sale of the agricultural lands situate in Cheruvakkal village. It is thereafter at the instance of the Revenue that the question of law, formulated hereinabove, has been referred for the decision of this court.\n<\/p>\n<p> 3. We heard counsel. A Division Bench of this court in CIT v. T.K. Sarala Devi [1987] 167 ITR 136 dissented from the decision of the Bombay High Court and held that capital gains tax is exigible on the sale of agricultural lands. The said decision was followed in subsequent cases inclusive of Income tax Reference No. 6 of 1985 (CIT v. Muledath Mohammed [1990] 186 ITR 498 (Ker)), judgment dated June 13, 1989, Income-tax Reference No. 37 of 1985 (CIT v. Iqbal [1990] 186 ITR 499 (Ker)), judgment dated June 13, 1989 and Income-tax Reference No. 121 of 1984 (CIT v. Glory Paul [1990] 186 ITR 496 (Ker)), judgment dated July 5, 1989. In the last decision, the amendment made by Section 3 of the Finance Act, 1989, to Section 2(14) of the Income-tax Act, 1961, was noticed, by which retrospective effect was given to the amendment. The amendment made it clear that capital gains on the sale of agricultural lands is exigible to tax.\n<\/p>\n<p> 4. In the light of the above Bench decisions of this court, as also the amendment referred to above, we are of the view that the Tribunal was in error in holding that the consideration received on the sale of urban agricultural lands is not exigible to capital gains tax under the Income-tax Act.\n<\/p>\n<p> 5. We answer the question referred to this court in the affirmative, against the assessee and in favour of the Revenue.\n<\/p>\n<p> 6. A copy of this judgment under the seal of this court and the signature of the Registrar will be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Commissioner Of Income-Tax vs K. Damodaran Pillai on 25 September, 1990 Equivalent citations: 1991 189 ITR 414 Ker Author: K Paripoornan Bench: K Paripoornan, K B Marar JUDGMENT K.S. Paripoornan, J. 1. At the instance of the Revenue, the Income-tax Appellate Tribunal (in short, &#8220;the Tribunal&#8221;) has referred the following question 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":[8,21],"tags":[],"class_list":["post-81250","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax vs K. 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