{"id":201913,"date":"2018-09-18T15:00:38","date_gmt":"2018-09-18T09:30:38","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=201913"},"modified":"2018-09-28T13:33:16","modified_gmt":"2018-09-28T08:03:16","slug":"assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/","title":{"rendered":"Assessee failed to show land as agricultural thus no exemption granted, liable to be assessed"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Kerala High Court:<\/strong> A 2-Judge Bench comprising of K.Vinod Chandran and Ashok Menon, JJ. dealt with an appeal against the order of Income Tax Appellate Tribunal, where order of first appellate authority was affirmed. It was found that sale of assessee\u2019s land comes under exception of capital gains under Section 45 of the Income Tax Act, 1961 and hence was not taxable.<\/p>\n<p style=\"text-align: justify;\">Assessee is alleged with not declaring capital gain in the income return filed when he sold his property to the owners of a newspaper. Assessee contended that the land in question is an agricultural land and thus is not taxable. Assessee only showed a certificate issued by Village Officer as an evidence to show land as agricultural. Court found that this certificate could not have been relied on as it was issued after sale. Assessee submitted that under Section 2(14) of the Act according to which only those land come under the category of capital asset which comes under (a), (b) of clause (iii).<\/p>\n<p style=\"text-align: justify;\">The High Court stated that merely the fact that land does not come under above provision does not exclude property from the definition of capital asset. High Court viewed that assessee had failed to show that the land in question was an agricultural land thus sale of this land would be taxable under the Act. Therefore, orders of first appellate authority and the Tribunal were set aside. [Principal Commissioner of Income Tax v. Kalathingal Faizal Rahman,<a href=\"http:\/\/www.scconline.com\/DocumentLink\/LPFqWQKV\"><b>\u00a02018 SCC OnLine Ker 3239<\/b><\/a>, decided on 02-07-2018]<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court: A 2-Judge Bench comprising of K.Vinod Chandran and Ashok Menon, JJ. dealt with an appeal against the order of <\/p>\n","protected":false},"author":8808,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[31812,31242,3677,13081,3590],"class_list":["post-201913","post","type-post","status-publish","format-standard","hentry","category-casebriefs","category-highcourts","tag-agricultural-land","tag-assessee","tag-capital_gains","tag-income-tax-act","tag-property"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Assessee failed to show land as agricultural thus no exemption granted, liable to be assessed | SCC Times<\/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.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Assessee failed to show land as agricultural thus no exemption granted, liable to be assessed\" \/>\n<meta property=\"og:description\" content=\"Kerala High Court: A 2-Judge Bench comprising of K.Vinod Chandran and Ashok Menon, JJ. dealt with an appeal against the order of\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2018-09-18T09:30:38+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-09-28T08:03:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/03\/KeralaHC-e1521442636157.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Bhumika Indulia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Bhumika Indulia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2018\\\/09\\\/18\\\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2018\\\/09\\\/18\\\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\\\/\"},\"author\":{\"name\":\"Bhumika Indulia\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/919ec47cc1b871b362af05740398033a\"},\"headline\":\"Assessee failed to show land as agricultural thus no exemption granted, liable to be assessed\",\"datePublished\":\"2018-09-18T09:30:38+00:00\",\"dateModified\":\"2018-09-28T08:03:16+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2018\\\/09\\\/18\\\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\\\/\"},\"wordCount\":265,\"commentCount\":0,\"keywords\":[\"Agricultural land\",\"assessee\",\"capital gains\",\"Income Tax Act\",\"property\"],\"articleSection\":[\"Case Briefs\",\"High Courts\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2018\\\/09\\\/18\\\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2018\\\/09\\\/18\\\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\\\/\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2018\\\/09\\\/18\\\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\\\/\",\"name\":\"Assessee failed to show land as agricultural thus no exemption granted, liable to be assessed | SCC Times\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\"},\"datePublished\":\"2018-09-18T09:30:38+00:00\",\"dateModified\":\"2018-09-28T08:03:16+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/919ec47cc1b871b362af05740398033a\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2018\\\/09\\\/18\\\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2018\\\/09\\\/18\\\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2018\\\/09\\\/18\\\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Assessee failed to show land as agricultural thus no exemption granted, liable to be assessed\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/919ec47cc1b871b362af05740398033a\",\"name\":\"Bhumika Indulia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g\",\"caption\":\"Bhumika Indulia\"},\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/author\\\/editor_1\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Assessee failed to show land as agricultural thus no exemption granted, liable to be assessed | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/","og_locale":"en_US","og_type":"article","og_title":"Assessee failed to show land as agricultural thus no exemption granted, liable to be assessed","og_description":"Kerala High Court: A 2-Judge Bench comprising of K.Vinod Chandran and Ashok Menon, JJ. dealt with an appeal against the order of","og_url":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2018-09-18T09:30:38+00:00","article_modified_time":"2018-09-28T08:03:16+00:00","og_image":[{"width":1330,"height":887,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/03\/KeralaHC-e1521442636157.jpg","type":"image\/jpeg"}],"author":"Bhumika Indulia","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Bhumika Indulia","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/#article","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/"},"author":{"name":"Bhumika Indulia","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a"},"headline":"Assessee failed to show land as agricultural thus no exemption granted, liable to be assessed","datePublished":"2018-09-18T09:30:38+00:00","dateModified":"2018-09-28T08:03:16+00:00","mainEntityOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/"},"wordCount":265,"commentCount":0,"keywords":["Agricultural land","assessee","capital gains","Income Tax Act","property"],"articleSection":["Case Briefs","High Courts"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/","url":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/","name":"Assessee failed to show land as agricultural thus no exemption granted, liable to be assessed | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"datePublished":"2018-09-18T09:30:38+00:00","dateModified":"2018-09-28T08:03:16+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Assessee failed to show land as agricultural thus no exemption granted, liable to be assessed"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a","name":"Bhumika Indulia","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g","caption":"Bhumika Indulia"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_1\/"}]}},"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack-related-posts":[],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/201913","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=201913"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/201913\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=201913"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=201913"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=201913"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}