Management of Forest Growth)
Rules, 1960 read with Section 84 of Rajasthan Tenancy Act, 1955
grants exemption where Rule 14 reads as under reads ... under a
licence or permission granted under Section 84 of the Rajasthan
Tenancy Act, 1955 (Rajasthan Act 3 of 1955)"
19. Rule
rate of
Rs. 100 per tree as per provision Rajasthan Tenancy Act, 1955 . Relevant
extracts from the report are as follows:-
"OBSERVATIONS DURING ... Annexure-II were found guilty under section 83 and 84 of
the Rajasthan Tenancy Act, 1955 and action against them has
been proposed/ initiated
rate of Rs. 100 per tree as per provision
Rajasthan Tenancy Act, 1955 . Relevant extracts from the report are
as follows:-
"OBSERVATIONS DURING ... Annexure-II were found guilty under section 83 and 84 of
the Rajasthan Tenancy Act, 1955 and action against them has
been proposed/ initiated
process and procedures of the Inam Abolition Act and
the Land Reforms Act and the Tenancy Act, having not been completed, the rights ... claim of tenancy, mere
opinion of the Assistant Commissioner that the petitioners
have not cultivated the land and therefore action under
Section 84
surrender of sub-tenancy. During the course of assessment
proceedings u/s 143(3) read with Section 143(2) of the Act, the assessee ... term capital gains and claiming deduction u/s 54F of the Act. Deduction u/s
54F of the Act was not allowed to the assessee
turn, passed an order under
section 143(3) r.w.s. 254 of the Act and in the order dated 27.12.2007
allowed the claim ... another sum of `4,42,068/- was added
under section 68 of the Act. In the order dated 29.12.2011, pursuant to the
direction
finding of the CIT(A) reads
as follows:
4. "Section 48 of the Act provides for computation of capital gains in the
manner indicated ... assessee, the CIT(A) relied
on the Section 48 of the I.T. Act which provides for the mode of computation of
capital gains
passed by the A.O under Sec.143(3) of the
Income tax Act, 1961 (for short 'Act'), dated 04.03.2014. The revenue
assailing ... such under Sec. 143(1) of the Act. The case
of the assessee was thereafter taken up for scrutiny assessment under
Sec
Assessing Officer ("AO") u/s 147 of the Act by issuing
notice u/s 148 of the Act on 19.11.2018 with the prior ... provision u/s 63No of application for permission u/s 63
the Bombay Tenancy and of the Bombay Tenancy and
Agricultural Land Act, 1948, Agricultural
dated 16.01.2024 passed u/s.
250 of the Income-tax Act, 1961 [hereinafter referred to as "Act"] for
Assessment Year ... compensation paid for surrender of tenancy
rights be deleted and the same be allowed u/s. 37 of the Act.
WITHOUT PREJUDICE TO GROUND
