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Commissioner of Income Tax, Patiala v. Lt.Col.Labh Singh Gill Ludhiana - ITR-113-1989  RD-P&H 10509 (14 November 2006)
ITR No.113 of 1989
Date of decision:20.11.2006
the Commissioner of Income Tax, Patiala
Lt.Col.Labh Singh Gill Ludhiana
CORAM: HON'BLE MR. JUSTICE ADARSH KUMAR GOEL
HON'BLE MR. JUSTICE RAJESH BINDAL
Present: Mr. SK Garg Narwana, Advocate, for the revenue.
Following question of law has been referred for the opinion of this Court by the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh, arising out of its order dated 11.5.1988 in ITA No.303 of 1985, for the assessment year 1982-83:-
"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, situated within the Municipal limits, are not liable to tax?" In view of our judgment rendered today in ITR No.67 of 1989 (The Commissioner of Income Tax, Patiala v. Sardarni Devinder Kaur), the question referred is answered in favour of the revenue and against the assessee.
Reference is disposed of accordingly.
(Adarsh Kumar Goel)
November 20, 2006 (Rajesh Bindal)
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